M/S JOKHIRAM DURGADUTT,RANCHI vs. DCIT CIRCLE-1 , RNC

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.47/Ran/2018 (नििाारण वषा / Assessment Year :2014-2015) M/S Jokhiram Durgadutt, Vs. Dcit, Circle-1, Ranchi Sarawgi House, J.J.Road, Upper Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aabfj 2200 Q (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्धाऩिती की ओर से /Assessee By : Shri P.S.Paul, Ca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Addl.Cit(Dr)

property at a fixed rent based on square foot area let out. [8.29] The appellant has died upon the judgement of the Hon'ble Delhi HC in the case of C.I.T. Vs Ansal Housing & Construction [2016] 389 ITR 0373 (Del-HC). However, a close reading of the said judgement would show that their Lordships had noted the "object

SRI ANAND KUMAR DHANUKA ,RANCHI vs. ITO WARD-1(1), RANCHI

In the result, the assessee’s appeal is allowed