HUSSAINALI AMIRALI LADHA,AHMEDABAD vs. CPC,IT DEPTT. PRESENT THE ITO, WARD-5(3)(1), AHMEDABAD
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA
PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:
This appeal is filed by the assessee against the order of Addl/JCIT (Appeal)–6, Kolkata, [hereinafter referred to as “Addl. CIT(A)”] dated 02.12.2025 for the Assessment Year (A.Y.) 2018-19 in the proceeding u/s 154 of the Income Tax Act [hereinafter referred as “the Act”].
The brief facts of the case are that the assessee had filed his return of income for A.Y. 2018-19 on 20.07.2018 declaring total income of Rs.15,77,300/-. The assessee had declared salary income for assignment at Singapore by Tata Consultancy Service Limited, for which tax was collected by Singapore Government. In the
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