NILESH KUMAR AGRAWAL,RAIPUR vs. INCOME TAX OFFICER, WARD 4(5), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.116/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 Shri Nilesh Kumar Agrawal, Prop. M/S. Friends Construction, House No.107-108, Opp. Ravi Shankar, University Gate, Amanaka, Raipur (C.G.)-492 010 Pan : Afcpa2198G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-4(5), Raipur (C.G.) ……""यथ" / Respondent

24 RS-3 Ground 137 Rs.24 per sq.ft 3288.00 Ground Floor Floor Accordingly, the A.O after allowing statutory deduction of 30% u/s.24(a) of the Act determined the income of the assessee under the head “Income from house property” at Rs.1,91,406/-. 4. Aggrieved, the assessee carried the matter in appeal before the CIT (Appeals) but without any success