2025 (9) TMI 346

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....VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 28.02.2024, for assessment year 2013-14. 2. The assessee is an agriculturist. During the period relevant to assessment year under appeal, the assessee has received enhanced compensation on ....

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....er book pointed that the name of the assessee appears at serial no. 3, wherein apart from other details PAN of the assessee, interest amount received and amount of TDS has been mentioned against the name of assessee. He pointed that in the same statement a person at serial no. 8 Kanwar Pal son of Bihari with PAN of the assessee has been mentioned. The TDS deducted in respect of interest payment ma....