MRS. THANKAMANI VARADARAJULU,KOTTAYAM vs. THE DCIT,CEN-CIRCLE-2, TRIVANDRUM

In the result, appeals of the assesses are allowed

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

section 271(1) (c) of the Income Tax Act 1961. 5 I.T.A. Nos.374-380/Coch/2019 381 to 384/coch/2019 3.1 It was the case of the assessee that income from house properties was a pure accidental omission and the assessee was not in receipt of any rent for most parts of the year and at the time of filing the return, this fact

THE ITO, KOLLAM vs. SRI.A.SHIHABUDEEN, KOLLAM

In the result, the appeals filed by the Revenue are dismissed

Bench: Shri Chandra Poojari, Am