DY.CIT, CIRCLE-3, JAIPUR vs. SMT. SAROJ SHARMA, JAIPUR
ITA 1292/JPR/2019[2015-16]Status: DisposedITAT Jaipur24 Mar 2021AY 2015-16
For Appellant: Shri Shravan Kumar Gupta (Adv)For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 24Section 24F
24F of the Income Tax Act, 1961 (in short, the Act).
4. The ld DR appearing on behalf of the revenue has relied upon the order passed by the A.O. and submitted that the ld. CIT(A) has fell in error in holding the income received on leasing of land and building by the assessee to be assessed under