Naseem Ahmed, Greater Noida vs. ITO Ward 2(3), Noida
Appeal of the assessee is allowed for statistical purposes
ITA 658/DEL/2024[AY 2016-17]Status: DisposedITAT Delhi08 Sept 2025
Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmanaseem Ahmed, Income Tax Officer, Vill: Haldouni, Post Kuleshra, Ward-2(3), Greater Noida,Gautambudh Vs. Noida Nagar, U.P.201306. Pan-Aijpa1555F (Appellant) (Respondent) Assessee By Shri Raghu Raj Singh, Adv. & Shri Vijay Singhla, Ca. Department By Shridheeraj Kumar Jain,Sr.Dr Date Of Hearing 15/07/2025 Date Of Pronouncement 15/07/2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 25.12.2023 Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Arising Out Of Order Dated 09.12.2019 Made By Assessing Officer(Hereinafter Referred As ‘The Ao’) U/S 144 R.W.S 147Of The Act For Assessment Year 2016-17. 2. The Brief Facts Of The Case Are That Assessee Filed His Return Of Income Of Rs.2,35,000/- & Had Also Claimed Credit For Tds Of Rs.9,13,823/- The Case Of The Assessee Was Reopened By Issuing Of Notice 148 Of The Act On The Basis Of Information In Possession Of The Department That The Assessee Had Received Interest On Enhanced Compensation Of Rs.8,84,023/- From New Okhla Industrial Development Authority (Noida) During The Financial Year 2015-16, Relevant To Assessment Year 2016-17 On Which Tds Of Rs.8,84,023/- Was Deducted By The Authority. The Assessee Had Filed Return But Assessing Officer Was Of The View That The Amount Of Rs.88,40,230/- Was In The Nature Of Interest
Section 10(37)Section 144Section 145BSection 250Section 28Section 56(2)(viii)
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Naseem Ahmed, Income Tax Officer, Vill: Haldouni, Post Kuleshra, Ward-2(3), Greater Noida,GautamBudh Vs. Noida Nagar, U.P.201306. PAN-AIJPA1555F (Appellant) (Respondent) Assessee by Shri Raghu Raj Singh, Adv. and Shri Vijay Singhla, CA. Department by ShriDheeraj Kumar Jain,Sr.DR Date of Hearing 15/07/2025 Date of Pronouncement 15/07/2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 25.12.2023 passed u/s 250 of the…
