JEETENDRA CHANDRAKANT NAYAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOM TAX(OSD), NAGPUR
In the result, the appeal filed by the assessee is allowed
ITA 368/NAG/2023[2015-2016]Status: DisposedITAT Nagpur27 Jun 2024AY 2015-2016
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri M.G.Moryani, AdvocateFor Respondent: Shri Rajat Singhai, Sr. DR
Section 143(3)Section 234ASection 250Section 54F
house property, to bring into operation, the proviso to section S4F. The rejection of the claim for exemption would arise if only the property stands in the name of the assessee, namely, individual or HUF. Given the fact that the assessee had not owned the property in her name only to the exclusion of anybody else including the husband