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Minal Sakpal vs. CIT(A)

Case No: I.T.A. No.3592/Mum/2024
Court: INCOME TAX APPELLATE TRIBUNAL, MUMBAI
Date: 26 Sept 2024

Parties Involved

appellantMinal Sakpal
respondentCIT(A)

Facts Summary

The assessee, Minal Sakpal, filed an appeal against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2018-19. The assessee contended that the salary income and other deductions as per Form 16 were not considered correctly while processing the return under section 143(1) of the Income Tax Act, 1961. The assessee had filed a petition under section 154 of the Act, which was dismissed by the CIT(A). The assessee further appealed to the Income Tax Appellate Tribunal (ITAT), Mumbai.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the salary income and deductions as per Form 16 were correctly considered while processing the return under section 143(1) of the Act.

Judgment Outcome

Decided in favour of Assessee.

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