I.T.O., WARD-1(4), ALLAHABAD vs. RAGHAV WADHAWAN, NEW DELHI
In the result, the appeal is dismissed
ITA 184/ALLD/2017[2012-13]Status: DisposedITAT Allahabad21 Nov 2019AY 2012-13
Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Income Tax Officer V. Shri Raghav Wadhawan Ward 1(4) C-51, 3Rd Floor Allahabad Friends Colony New Delhi Tan/Pan:Aaopw9056A (Appellant) (Respondent) Appellant By: Shri S. K. Madhuk, Cit (Dr) Respondent By: Shri Ashok Kumar, C.A. Date Of Hearing: 20 11 2019 Date Of Pronouncement: 21 11 2019 O R D E R
For Appellant: Shri S. K. Madhuk, CIT (DR)For Respondent: Shri Ashok Kumar, C.A
Section 10(22)Section 54
property located in London i.e. outside India, will be eligible for such deduction? This issue has been elaborately dealt with by the Hon'ble Ahmedabad ITAT in the case of Smt. Leena J. Shah Vs
ACIT(6 SOT 721) where the Hon'ble Tribunal concurred with the view of the Assessing Officer that residential house purchased/constructed must new in India