O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the impugned order dated 25.07.2025 passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint Commissioner of Income Tax (Appeals)-1, Guwahati [“learned Addl./Joint CIT(A)”], which in turn arose from the intimation issued under section 143(1) of the Act, for the assessment year 2021-22.

2. In this appeal, the assessee has raised the following grounds: -

1. The intimation order passed u/s 143(1) dated 25.07.2025 is bad in law.

2. The CIT(A), erred in confirming disallowance of a sum of Rs. 2,90,920/- made by the Ld. CPC.

3. The Ld. AO erred in confirming the levy of interest u/s. 234A, 234B and 234C of the Act.”

3. We have considered the submissions of both sides and perused the material available on the record. The brief facts of the case are that the assessee is a manufacturer of chemical products, soap and detergents. For the year under consideration, the assessee filed its return of income on 14.03.2022, declaring a total income of Rs. 72,43,17,684/-. The return filed by the assessee was processed vide intimation dated 13.11.2022, iss