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2 results for “house property”+ Section 144Aclear

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Key Topics

Section 1486Section 233

M/S FATEH HOMES PRIVATE LIMITED,CHANDIGARH vs. ITO WARD-1(4), CHANDIGARH

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

ITA 53/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh12 Oct 2021AY 2013-14
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt.Meenakshi Vohra, Addl. CIT
Section 22Section 23

section 22, the annual value of any property shall be deemed to be— (a) the sum for which the property might reasonably be expected to let from year to year: or…… 27.2.1 Thus, aforesaid provisions show how the annual let out value (ALV) is to be determined i.e. the sum for which value of any property might reasonably be expected

SIMAR KAUR,KURUKSHETRA vs. ACIT, CIRCLE, KURUKSHETRA

In the result, the appeal of the assessee is allowed

ITA 220/CHANDI/2019[2010-11]Status: Disposed
ITAT Chandigarh
25 May 2021
AY 2010-11
For Appellant: Shri Sudhir SehgalFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 147Section 148Section 282

Section 282 (1) of the Act read with Order V Rule 12 CPC and Order III Rule 6 CPC for service of notice and thus even on this basis the service of notice was not properly made. The above clearly shows that no action was taken by the AO to ensure the service of such notice and no such proof