In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Smt. Bandana Pandey Addl. Commissioner Of Income Tax , W/O Shri Shyam Chandra V. Range-1, Gorakhpur, U.P. Pandey, 29-B, Betihata South, Awas Vikas Colony, Gorakhpur-273001, U.P. Pan:Atopb4997J (Appellant) (Respondent)

property. It was also submitted that Section 269SS has no applicability, if the loan is taken by wife from husband , and vice versa , as they are close family members. It was submitted that the residential house was purchased for self use and the husband of the assessee provided financial help to the assessee for purchase of the residential house