K.R.RAIZA vs. COMMISSIONER OF INCOME TAX

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

1. The lease agreement do not have any legal validity as same is not executed in a stamp paper 2. The assessee does not have easement right (Pokkuvarau) in the said property and therefore it is not in the assessee's possession. ITA Nos.61 & 64/2018 -6- 3. The creditworthiness of lessee is not proved. 4. Sublease rent was paid