ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE, SATNA, SATNA vs. SHRI PANKAJ AGRAWAL, SATNA

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

house property" as per the provisions of section 22 of the IT Act, duly enjoying the benefit of deduction provided U/s. 24 of the Act. 2. On the facts and in the circumstances of the case, the Ld. CIT (A) erred in directing allowance of deduction of Rs. 1,88,57,399/- under sec. 54F of the IT Act against

SHRI BHAGCHAND JAIN,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,, JABALPUR

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

section 54F cost of complete house including garden open space and parking space other etc. are exempted. 5. The learned Commissioner of Income Tax (Appeals) erred in law in not appreciating the documents produced before him as copy of agreement property tax payment receipt, receipt of municipal corporation, Nagar Nigam lease deed, electricity bill, certified copy of lease deed, copy

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

house property, income from capital gains, income from other sources and also receives salary from foreign country Maynmar. The assessee has filed the return of income ITR 2 for the A.Y. 2021-22 on 6-11-2021 disclosing a total income of Rs,57,36,000/-.Whereas, the assessee has included the foreign salary income of Rs.13

SHRI. NARSINGH RANGA,JABALPUR vs. DCIT, CIRCLE 2(1), JABALPUR

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

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Shri Narsingh Ranga Dcit, Circle-2(1) V. Sharda Chowk, Nagpur Road, Aaykar Bhawan, Napier Jabalpur, Madhya Pradesh- Town, Jabalpur, Madhya 482001. Pradesh-482001. Pan:Acmpr1917P (Appellant) (Respondent) Appellant By: Shri Sanjay Seth, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

property. For the year under consideration AO has only to verify that the amount o investment which is to be deposited under section 54 as been invested with bank under long term capital gain scheme or not. That as per the provisions of section 54 of the act only says that the assessee should construct the house that does