NISAR EBRAHIM OOKABHOY ,MUMBAI vs. ITO WARD 16(3)(1), MUMBAI
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI AMIT SHUKLA, JM & SHRI ARUN KHODPIA, AM
Per Arun Khodpia, AM:
The captioned appeal is filed by the ASSESEE, directed against the order of Addl. / Joint Commissioner of Income Tax (Appeals)-1, Surat [for short “ld.
CIT(A)”] dated 19.08.2025 for the AY 2020-21, which in turn arises from the assessment order passed under section 143(1) of the Income Tax Act, 1961 (the Act) dated 25.11.2021 for Assessment Year (AY) 2020-21, issued by the CPC,
Bangaluru.
Nisar Ebrahim Ookabhoy
The grounds of appeal raised by the assessee in the present appeal are culled out as under: 1. On the facts and circumstances of the case and in law CIT(A) erred in dismissing the appeal in merit.
The learned CIT(A) erred in not accepting circumstantial evidence as detailed below in support of its claim that such deduction was towards tax deducted at source:
(a) Copy of leave and license agreement registered with Sub-