SRIDHAR REDDY BAYAPU,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

Bench: Us:

house was an owner of more than one residential property, therefore, on the said count itself he was disentitled from claiming exemption under Section 54 of the Act but, we are unable to consider the same. We, say so, for the reason that the aforesaid contention of the learned DR does not emanate from the orders of the lower authorities

BOLLINENI KRISHNA KUMARI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD

In the result, the appeal of the assessee is dismissed