GYANESH CHANDRA SRIVASTAVA ,JAIPUR vs. ITO WARD 1(3) , JAIPUR
In the result, appeal of the assessee is allowed
ITA 1516/JPR/2024[2018-19]Status: DisposedITAT Jaipur20 May 2025AY 2018-19
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri Ashok Kumar Gupta, AdvocateFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 10Section 142(1)Section 143(2)Section 143(3)Section 250
TDS as per Law. Since, the assessee had taken total exemption benefit at Rs.46,23,490/- and as above, he is only allowed upto 5,00,000/- for exemption, and accordingly the different amount of Rs.41,23,490/- is taxable under Income from salary, and the amount of Rs.41,23,490/- is added to the hand of the assessee. Also