MRS. RASHMI DHARIWAL,NEW DELHI vs. ACIT, NEW DELHI

In the result ground No. 11 and 12 of the appeal of the assessee are allowed accordingly

Bench: Shri H.S.Sidhu & Shri Prashant Maharishirashmi Dhariwal, Vs. Acit, Aashray Farms, Sub Po, Circle-23(1), Sawan Public School, Bhatti New Delhi Mines, Asola Village, New Delhi Pan:Aappd9702P (Appellant) (Respondent)

Section 23(1 )(c) of the Act. (ii) That on the facts and in the circumstances of the case, the Learned Commissioner of Income Tax (Appeals) has erred both on facts and in law in bringing to tax an alleged notional and non existent income of a house property bearing No.77 situated at Poorvi Marg, Vasant Vihar, New Delhi

VACHASPATI SHARMA,GURGAON vs. ITO WARD -4(1), GURGAON

In the result, the appeal of the assessee is dismissed