NAJEEB UR REHMAN,GHAZIABAD vs. INCOME TAX OFFICER WARD 70(1), NEW DELHI

ITA 7256/DEL/2026Status: DisposedITAT Delhi08 September 2026AY 2024-253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that his services were not technical. Consequently, the assessee was directed to be assessed under Section 44AD of the Act instead of Section 44ADA.

What were the facts?

The assessee was assessed under Section 44ADA of the Income Tax Act, 1961, based on TDS deduction under Section 194J, treating his receipts of Rs. 32,10,294/- as technical consultancy. The assessee contended that his services were in the hairstyle industry and not technical in nature.

What were the issues?

Whether the assessee's receipts, subjected to TDS under Section 194J, should be treated as technical consultancy for assessment under Section 44ADA or as general professional services for assessment under Section 44AD.

Which sections of the Income-tax Act were involved?

Section 44ADA,Section 44AD,Section 194J,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.08.2026Pronounced: 18.08.2026

PER SATBEER SINGH GODARA, JM:

This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A).NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2026-27/1090364934(1) dated 24.06.2026, involving proceedings under section 143(3) r.w.s. 144B of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused.

2.

It transpires during the course of hearing that the assessee/appellant is aggrieved against both the learned lower authorities’ respective assessments and lower appellate findings assessing him u/s 44ADA rather than u/s 44AD

The order continues below.

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