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2 results for “house property”+ Section 313clear

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Key Topics

Section 2633Section 54F3Section 143(3)2Section 115B2Section 2502Section 80C2Addition to Income2Natural Justice2

SMT.MITHRA PAUL,MUVATTUPUZHA vs. THE ITO,WD-1, THODUPUZHA

In the result, the appeal filed by the assessee is allowed

ITA 421/COCH/2019[2014-15]Status: DisposedITAT Cochin20 Sept 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 115BSection 143(3)Section 153Section 263Section 44ASection 69B

313 ITR 65. In this case it was held as follows: “In support of his submission, Mr. Saparkar has relied on the decision of this court in the case of CIT vs. Arvind Jewelers (2003) 259 ITR 502 wherein it is held that the finding of the fact given by the Tribunal was that the assessee had produced relevant material

KUNDOLY KRISHNANKUTTY SUNIL,THRISSUR vs. INCOME TAX OFFICER,WARD 2(1), THRISSUR

ITA 547/COCH/2025[2016-2017]Status: DisposedITAT Cochin22 Sept 2025AY 2016-2017
Section 143(3)Section 250Section 54FSection 80C

property\nhabitable. Whereas, the Assessing Officer rejected the aforesaid\nclaim holding that the addition cost was nothing but expenses\nincurred for renovation/improvement. We find that in appeal, the Ld.\nCIT(A) had also rejected the deduction claimed by the Assessee\nunder Section 54F of the Act in respect of the aforesaid addition cost\nby placing reliance upon the judgment