AKSHAY BARBUDDHE,PUNE vs. DCIT CIRCLE 1(1), GURGOAN

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ITA 5640/DEL/2026Status: DisposedITAT Delhi23 July 2026AY 2018-192 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found merit in the assessee's plea as the lower authorities did not dispute the employer's certificate confirming the salary after deductions. The Assessing Officer is directed to finalize the computation after verification.

What were the facts?

The assessee's appeal concerns the assessment year 2018-19. The lower authorities assessed the assessee's gross salary at Rs. 42,52,236, while the assessee claimed the correct amount after deductions was Rs. 29,96,604.

What were the issues?

Whether the lower authorities erred in assessing the gross salary without considering the deductions as per the employer's certificate.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Shri Anshul Kumar, CA & Shri Gaurav Arora, CA
Hearing: 08.07.2026Pronounced: 08.07.2026

This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250- 2025-26/1087812889(1) dated 24.03.2026, in proceedings u/s 147/144 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties. Case file perused. 3. The assessee’s sole substantive ground canvasses in this

appeal is that both the lower authorities have erred in law and on

facts in assessing him for having derived gross salary of

Rs. 42,52,236/- than the correct amount of Rs. 29,96,604/- (after

adjusting various deductions); in assessment order dated 11.03.2023

as upheld in the lower appellate discussion.

4.

That being the case, learned Counsel invites tribunal’s

attention to the assessee’s Form No. 16 alongwith the Annexure

thereto namely “Part-B” at pages 16 to 18 indicating that although

he had derived total salary of Rs. 42.50 lacs in issue, his employer /

deductor concerned would confirm his total income of Rs. 29.96 lacs

after taking into consideration various deduction(s). The assessee’s

case accordingly is that both the lower authorities have nowhere

considered the said deductions in their respective findings so as to

assess him for Rs. 29.96 lacs.

5.

This tribunal finds merit in the assessee’s plea, as both the

lower authorities have nowhere disputed the assessee’s employer/

deductor’s certificate declaring salary of Rs. 29.96 lacs his income

after arriving the various deductions. The Assessing Officer is

directed to finalise the consequential computation after verifying all

the relevant facts of the case as per law in very terms therefor.

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 08/07/2026.

Sd/- (Satbeer Singh Godara) Judicial Member

Dated: 23/07/2026

SR BHATNAGAR

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