SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR
ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
TDS deducted thereon, which was duly reflected in Form
26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat
the interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28