RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

House property in the case of the wife of the assessee does not in any way affect the treatment of income of this nature as income from business in the hands the assessee, firstly because of our findings on the nature of services that were necessarily to be offered and secondly because in that case