TRESA JOLLY,ERNAKULAM vs. DCIT , INTERNATIONAL TAXATION, KOCHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri Soundararajan K

house property and also not granting deduction under section 80C on the grounds that the deduction was not claimed in the original return and the revised return was beyond the time under 139(5) while taking income as per revised return. The Commissioner of Income tax (Appeals) failed to appreciate that Your appellant had made the claim before the completion

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed