DINESH CHANDRA DUTTA,ALIGARH vs. CIT A, ALIGARH

In the result, the appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2015-16

disallowance on the premise of investment in two residential flats, we find that in the case of V.R. Karpaam (Smt.) v. ITO (2013) 143 ITD 126 (Chennai)(Trib.), Tribunal held that ‘a residential house’ in the context could not be construed as a singular and the meaning given in section 54 would apply to section 54F

SHAMIM QURESHI,JHANSI vs. INCOME TAX OFFICER, JHANSI

In the result, the appeal of the assessee is allowed for statistical purposes