SNEHLATA,REWARI vs. ASSESSING OFFICER, SONIPAT
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
This assessee’s appeal for assessment year 2024-25, arises
against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s
order dated 23.4.2026 involving proceedings under section 143(3)
of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It emerges during the course of hearing that the assessee
presses for her sole substantive ground on merits challenging
both the learned lower authorities’ action treating her educational stipend as taxable salary instead of exempt
scholarship under section 10(16) of the Act amounting to Rs.
18,34,578/-, in the assessment order a
The order continues below.
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