Sh. Ankit Agarwal vs. Income Tax Officer, Noida
Case No: ITA No.2/Del/2026
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/9/2026
Parties Involved
appellantSh. Ankit Agarwal
respondentIncome Tax Officer, Noida
Facts Summary
The assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082184649(1), dated 31.10.2025 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The learned assessing authority had set into motion section 148/147 proceedings alleging excess deduction of Rs.2,28,937/- in t…
Decision in favour of
Assessee
Legal Issues
- 1. Excess deduction of Rs.2,28,937/- and disallowance under section 24(b) deduction claim of Rs.4,22,465/-
Precedents Relied Upon
3 precedents cited in this judgement.