In the result, the appeal of the revenue is dismissed
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr
201 ITR 208, and submitted that, each case has to be decided on his own facts and when the asset is in the nature of land or building the income derived by the assessee by renting out the same would fall under the head I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 8 income from house