2025 (4) TMI 723

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....ri Hardik Vora, AR For the Revenue : Smt. Mamta Singh, Sr.DR ORDER PER MAKARAND V. MAHADEOKAR, AM: This appeal is filed by the assessee against the order passed by the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "CIT(A)"] under section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act"], dated 14.11.2....

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....d disallowed the balance claim of Rs. 5,90,808/-, resulting in a demand of Rs. 1,88,580/-. Aggrieved by the said rectification order, the assessee preferred an appeal before the CIT(A). The learned CIT(A), vide order dated 14.11.2024, upheld the disallowance, holding that the assessee, being a retired employee of a public sector undertaking (SBI), could not be treated as a government employee for ....

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....e as originally filed. Consequently, the demand was nullified and a refund of Rs. 1,010/- was determined. It was further submitted that while processing the refund, the earlier payment of Rs. 1,88,580/- made by the assessee on 18.11.2021 was not taken into account and a letter has already been submitted to the Assessing Officer seeking issuance of the due refund. 6. Considering the subsequent d....