SMRITI JAISWAL,KOLKATA vs. INCOME TAX OFFICER, WARD-33(2),, KOLKATA

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1224/Kol/2024 Assessment Year: 2017-2018 Smriti Jaiswal,…………………………..…………Appellant Flat 33, 86 Prince Golam Hossain Street, Kolkata-700032 [Pan:Afdpj6962N] -Vs.- Income Tax Officer,……………………………….Respondent Ward-33(2), Kolkata, 10B, Middleton Road, Kolkata-700071 Appearances By: Shri Sankar Lal Poddar, A.R., Appeared On Behalf Of The Assessee Shri Manas Mondal, Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 11, 2024 Date Of Pronouncing The Order: November 28, 2024 O R D E R

house property income and income from proprietary business, M/s. Movie Max, which runs Popkorn Cinema at Galaxia Mall, Ranchi. Further, the assessee is also partner in M/s. Sujata Picture Palace along with another partner, Shri Dushyant Jaiswal. During the year under consideration, Sujata Cinema was gutted in fire on 10.02.2017 before filing of the income tax returns. A copy