THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. DATLA SHANTI, VISAKHAPATNAM
In the result, appeal of the Revenue is partly allowed for statistical purposes
ITA 33/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam16 Feb 2023AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble
For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 129Section 142(1)Section 143(2)Section 143(3)Section 54F
house property as commercial property whereas as
per the GVMC records it is a residential property”. In response to
the show cause notice the assessee submitted that it is not a
residential property and used only for commercial purposes.
Considering the replies of the assessee, the Ld. AO disallowed the
deduction claimed
