M/S. IDEAL HITECH ENGINEERING EQUIPMENT (P) LTD.,NEW DELHI vs. ITO, NEW DELHI
In the result, appeal of the assessee is allowed
ITA 3316/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Aug 2019AY 2012-13
Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumar
Section 143(2)Section 22Section 23Section 23(1)(a)Section 23(1)(c)Section 24Section 251(2)
23(1)(c) can be given by placing reliance on the 9
judgment of Hon’ble High Court in the case of Vivek Jain
Vs. ACIT [2011] 14 taxmann.com 146 (AP) holding that party property was not let out throughout the year.
14. Ld. CIT(A) sustained the addition on account of deemed notional rental from the said property