NALLAMOTHU VIJAYA LAKSHMI,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(1), GUNTUR
In the result, the appeal of the assessee is allowed
ITA 164/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.164/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Nallamothu Vijaya Lakshmi Vs. Income Tax Officer D.No.11-5-19/11 Ward-2(1) Raja’S Gardens Guntur Guntur [Pan : Acbpn3248C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 22.02.2023 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2023
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 143(1)Section 154
220/-, being rent paid on leased property. He further contended that whatever the rent received by the assessee, by sub letting the property is offered as “income from other sources”. The Ld.CIT(A) has not considered this fact and dismissed the appeal filed by the assessee, saying that the assessee is not correct in filing the petition for rectification