BINDUMALYAM PANDURANGA ALLANHARINARAYAN ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

ITA 107/BANG/2025Status: DisposedITAT Bangalore30 May 2025AY 2018-1917 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the AO did not exceed the scope of limited scrutiny as the issues arose from the details furnished by the assessee. The Tribunal also noted the provisions of Section 22 of the Income Tax Act regarding income from house property.

What were the facts?

The assessee's case was selected for limited scrutiny regarding assets and liabilities. During the assessment, the AO made additions to income from house property, including deemed let out property and maintenance charges received from a tenant, arguing they were not business income.

What were the issues?

Whether the AO exceeded the scope of limited scrutiny by making additions to income from house property. Whether maintenance charges received from a tenant constitute income from house property or business income.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 22,Section 23,Section 44AD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ABENCH: BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Respondent: Smt. Neha Sahay, D.R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of Id. CIT(A)/NFAC dated 26.11.2024 vide DIN & Order No.ITBA/NFAC/S/250/2024-25/1070643592(1) passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”) for the AY 2018-19. 2. The assessee has raised the following grounds of appeal:

Sl. No. Grounds of Appeal Tax effect relating to each ground of appeal

1.

The CIT(A) erred in facts and on law in confirming the order of the AO and all the additions made by him except with respect to the relief of annual letting value on self-occupied property. 14,80,788 2.

The order continues below.

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