RAJESH G. GARGATTE,,PUNE vs. INCOME TAX OFFICER,, PUNE
In the result, the appeal of assessee is allowed
ITA 262/PUN/2017[2009-10]Status: DisposedITAT Pune28 Jun 2019AY 2009-10
Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.262/Pun/2017 "नधा"रण वष" / Assessment Year : 2009-10 ………. अपीलाथ" / Shri Rajesh G. Gargatte, Row House No.5, Appellant Orchids, S.No.24/14, D.P. Road, Behind Medipoint Hospital, Aundh, Pune – 411 007. Pan : Aaxpg9886H. बनाम V/S ………. ""यथ" / The Income Tax Officer, Ward 9(2), Pune. Respondent
For Appellant: Shri Nikhil Pathak /For Respondent: Shri Samarat Rahi
Section 143(3)Section 263Section 54Section 54F
928/- being disallowance of exemption u/s 54F of Act.
2. On facts and circumstances of case, the learned Commissioner of Income
Tax (Appeals) erred in concluding that phrase constructed "a residential house" used in section 54F of Act is singular and does not include multiple houses and erred in confirming action of learned Assessing Officer.
3. On facts and circumstances