In the result, Revenue’s appeal is dismissed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
46A has occurred in this case. Accordingly, ground no.1, raised by the Revenue is dismissed. 10. Ground no.2 & 3, raised by the Revenue being inter–connected and common, relate to the addition made by the Assessing Officer treating the income from house property of ` 3,18,989 as business income disallowance of ` 1,36,709, which was claimed as deduction