ROHATASH SINGH,NOIDA vs. ITO WARD 2(3) NOIDA, NOIDA GAUTOM BUDDH NAGAR

ITA 1346/DEL/2026Status: DisposedITAT Delhi01 September 2026AY 2016-173 pages

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Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

For Appellant: Shri Vijay Kumar Singla, Adv. & Shri Airik Singla, Adv
For Respondent: Shri Surbendu Thakur, Sr. DR
Hearing: 01.09.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order dated 04.02.2026, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC, Delhi.

1.

1 In this case, the assessee is seen to be a non-filer who had apparently received some compensation for land acquired on which a TDS of Rs.12,57,076/- was deducted. The Ld. AO issued a notice u/s 148 of the Act on 15.03.2019 and reopened the case. The Ld. AO found that the NOIDA Authority had paid interest on enhanced compensation amounting to Rs.12,50,738/-. The Ld. A

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