BHAVESH P. GANDHI,MUMBAI vs. DCIT CENT. CIR. 6(3), MUMBAI

ITA 2503/MUM/2018Status: DisposedITAT Mumbai13 May 2019AY 2013-146 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the issue was identical to those decided in the assessee's own case for earlier assessment years by a Coordinate Bench. Following the precedent, the addition made by the AO was deleted.

What were the facts?

The assessee challenged the addition made by the AO under the head 'income from house property' for two assessment years. The addition related to a flat at Sagar Villa, which was jointly owned and occupied by the assessee's father-in-law as self-occupied property.

What were the issues?

Whether the addition made by the AO under the head 'income from house property' in respect of a jointly owned and self-occupied property was justified.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned, but relates to income from house property.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”

Before: HON’BLE SH. SANDEEP GOSAIN, JM. & HON’BLE SH. RAJESH KUMAR, AM

For Appellant: Shri Ruturaj H. Gurjar, Shri C. S. Sharma, DR

आदेशकीप्रनिनिनिअग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent

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