INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD
In the result, the appeal of the revenue is dismissed
ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15
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
Section 143(3)Section 148Section 250Section 35A
36 are as follows:
“1. That on the facts and circumstances of the case, the CIT(A) has erred on facts and law in holding that the income of the assessee from letting out its godown is chargeable under the head
'income from Business' and not under the head 'Income from House Property".
2. That on the facts and circumstances