SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA
In the result, the appeal of the assessee is allowed
ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24
Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am
Section 143Section 143(1)Section 145Section 154Section 193
145 of the I.T. Act,
1961 and deposited tax thereon himself resulted in payment of tax twice on the same income.
5. During the hearing before us, the Ld. AR submitted that the aforesaid decision of the Ld. CIT(A) is bereft of the situation where the appeal is filed against order passed under section 143(1) and nothing precludes
