In the result the appeals of the assessee are allowed for statistical
Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena
54F of the Income Tax Act, 1961 to the appellant in respect of Construction of Residential House is erroneous and incorrect based on facts and circumstances of the case. 4. That the appellant reserves the right to add, amend, modify, delete any of ground(s) of appeal before or at the time of hearing. FACTS 1. In this case