PARVESH SHARMA,KOLKATA vs. ITO, WARD 49(1),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1388/Kol/2025 Assessment Year: 2018-2019 Parvesh Sharma,……………………………...……Appellant 106, B.T. Road, Rajbari, Bonhooghly, Kolkata-700108, West Bengal [Pan:Bmpps3173Q] -Vs.- Income Tax Officer,……………………………..Respondent Ward-49(1), Kolkata, Income Tax Office, Uttarapan Complex Ds-Iv, Kolkata-700054, W.B.

sections 24(b) and 80C(2) of the Income Tax Act, 1961, for the two properties are in the names of Parvesh Sharma and Rohini Sharma. Therefore, the appellant’s assertion that there is no co-owner of the properties is factually incorrect. Furthermore, the appellant claims to have enclosed the purchase deeds for both properties, however, the documents submitted

VINEET BAJORIA,KOLKATA vs. ITO, WARD 45(4), KOLKATA

In the result, both the appeals are allowed