SRIPRAKASH PANY,BHUBANESWAR vs. INCOME TAX OFFICER,WARD-3(1), BHUBANESWAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year :2010-11

13A) of the Act. 4. That, the Ld. Commissioner of Income Tax(Appeals) erred in facts and circumstances in not considering the submission of the assesseee that the assessee does not own any property at Bhubaneswar of which the Ld. AO estimated the rental income of the property should be Zero whereas the Ld. AO estimated at Rs.2