SHUCHI VISHAL JAIN,LUCKNOW vs. ASSESSING OFFICER 3(5), LUCKNOW

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/Addl/JCIT(A)-1, Ahmedabad, dated 18.11.2025, for the AY 2023-24. The assessee has raised the following grounds of appeal:

“1 That the Learned Lower Court erred facts and legal aspects of the case in holding that the order of the AO was not appealable 2 That the Learned Lower Court erred in facts and legal aspects of the case in not deleting the salary income inadvertantly shown wrongly in the return of income.

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of the appellant 3 That the Learned Lower Court was duty bound to assess the true and correct income by mistake. 4 That the lower court erred in law and on facts by not deleting the Salary of Rs. 14,40,000/-under the head 'Salary Income' which was wrongly shown in the return 5 That the appellant had no salary income for the Assessment Year 2023-24, a fact verifiable from records like Form 26AS and AIS and certificate from alleged entirty, hence the appeal of appellant should have been allowed by the Learned Lower Court. case. 6 That the order passed is against the merit, circumstances and legal aspects of the 7 That the appellant seeks permission to modify and/or add any other ground or grounds of appeal as the circumstances of the case might require or justify.”

(B) At the time of hearing, the learned Counsel for the assessee submitted that the assessee did not have any income under the head “Salary”, yet the assessee was taxed wrongly for Salary income. He submitted that the dispute regarding the assessee being assessed to tax for salary income of Rs. 14,40,000/- should be restored back to the file of the Assessing Officer for due verification of whether the assessee indeed had any salary income. He further submitted that the Assessing Officer should be directed to pass denovo order on this issue, in accordance with law, after due verification, and after providing reasonable opportunity to the assessee.

(C) The Learned D. R. expressed no objection to this.

(D) In view of the foregoing, the disputes regarding addition of salary income made in the assessment order are restored back to the file of the Assessing Officer with the direction to pass fresh order on these specific

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issues, in accordance with law, after due verification and after providing reasonable opportunity to the assessee.

(E) All the grounds of appeal in present appeal are treated as disposed off in accordance with the aforesaid directions. For statistical purposes, the appeal is partly allowed.

(Order was pronounced in the open court on 06/05/2026)

Sd/- (KUL BHARAT) (ANADEE NATH MISSHRA) Vice-President Accountant Member Date: 06/05/2026 SK, Sr.PS

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)

Senior Private Secretary Income Tax Appellate Tribunal Lucknow