JASIBAI DAYARAM AMLANI,AMRAVATI vs. DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMRAVATI, AMRAVATI

ITA 417/NAG/2026Status: DisposedITAT Nagpur11 September 2026AY 2013-145 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition for rental income and disallowance of salary expenses were not justified, as these issues were already decided in favour of the assessee for a prior assessment year. The Tribunal also found that the interest paid at 18% on unsecured loans was reasonable and commercially expedient, deleting the disallowance.

What were the facts?

The assessee appealed against additions made by the Assessing Officer for rental income, disallowance of salary expenses, and disallowance of interest expenditure. The first two issues were decided in favour of the assessee in a previous assessment year.

What were the issues?

Whether the addition for rental income and disallowance of salary expenses were justified, and whether the disallowance of interest expenditure on unsecured loans was correct.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR

Before: SHRI MANISH BORAD

For Appellant: Ms. Shikha Loya, CA
For Respondent: Ms. Jaya Lakhwani, Sr.DR
Hearing: 03/08/2026Pronounced: 11/09/2026

This appeal by the assessee is directed against the order of Ld. ADDL/JCIT (Appeals), Udaipur (for short, “CIT(A)”) dated 27.02.2026 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which is arising out of assessment order dated 23.03.2016 passed u/sec. 143(3) of the Act by the DCIT, Circle- Amravati, Amravati for the Assessment Year (A.Y.) 2013-14. 2. Grievance of the assessee is against the addition for rental income from letting out the premises at Rs. 1,80,000/-, disallowance of salary expenses paid to Mr. Naresh D. Amlani at Rs. 2,50,000/- and disallowance of interest expenditure at Rs. 4,07,709/-.

3.

At the outset, learned counsel for the assessee submitted that the issues raised regarding addition for renta

The order continues below.

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