SURENDRA BABU SABBINENI,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11

1,4 & 204 and the Flat at Swastik Apartment at Siliguri(S.No.6) are let out for commercial purpose and therefore are not residential units. The assessee does not own any house property other than the new asset purchased. Referring to the decision of the Delhi Bench of the Tribunal in the case of Sanjeev Puri vs DCIT reported