SMT.THULASI SUBASH,THRIKKAKKARA vs. THE ITO, KOCHI
In the result, the appeal filed by the assessee is allowed
ITA 286/COCH/2020[2015-16]Status: HeardITAT Cochin14 Mar 2022AY 2015-16
Bench: Shri George Mathan, Jm & Shri M. Balaganesh, Am Smt. Thulasi Subash The Income Tax Officer 6/460A, Chellam Ward-1(5), Range 1 Kollamkudimugal Vs. Non Corporate Thrikkakara Kochi Kochi 682021 Pan – Ctaps0080B Appellant Respondent
For Appellant: Shri Savio George, CAFor Respondent: Shri Shantham Bose, CIT-DR
Section 143(3)Section 263Section 54
house property whether it qualifies for claiming exemption u/s 54 as required in that section. The Assessing Officer has failed to do necessary enquiry/ verification, which should have been made while allowing the claim u/s 54 of the Income Tax
Act.”
It was the submission that thus the issue raised by the Principal CIT was not one of any error
