SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR
In the result, the appeal of the assessee is allowed
ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14
Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F
house properties and not just one Held, yes [Para 17] [In favour of assessee]
The case law placed reliance by Ld CIT (Appeals) vide at Pg No 14 of the order by P&H
High Court in Pawan Arya v/s CIT 237 ITR 2010 pronounced on 13/12/2010 may not get credence as series of cases by the apex court thereafter
