MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 127 of the act. It is the claim of the assessee that such order was passed without giving any opportunity of hearing to assessee and further copy of the order was also not given to the assessee despite several request made. 021. The learned assessing officer made addition in respect of annual value of properties as income from house

MOHAN GURNANI,NAVI MUMBAI vs. DCIT CENTRAL CIRLE - 5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 127 of the act. It is the claim of the assessee that such order was passed without giving any opportunity of hearing to assessee and further copy of the order was also not given to the assessee despite several request made. 021. The learned assessing officer made addition in respect of annual value of properties as income from house

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 127 of the act. It is the claim of the assessee that such order was passed without giving any opportunity of hearing to assessee and further copy of the order was also not given to the assessee despite several request made. 021. The learned assessing officer made addition in respect of annual value of properties as income from house

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 127 of the act. It is the claim of the assessee that such order was passed without giving any opportunity of hearing to assessee and further copy of the order was also not given to the assessee despite several request made. 021. The learned assessing officer made addition in respect of annual value of properties as income from house

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 127 of the act. It is the claim of the assessee that such order was passed without giving any opportunity of hearing to assessee and further copy of the order was also not given to the assessee despite several request made. 021. The learned assessing officer made addition in respect of annual value of properties as income from house

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 127 of the act. It is the claim of the assessee that such order was passed without giving any opportunity of hearing to assessee and further copy of the order was also not given to the assessee despite several request made. 021. The learned assessing officer made addition in respect of annual value of properties as income from house

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 127 of the act. It is the claim of the assessee that such order was passed without giving any opportunity of hearing to assessee and further copy of the order was also not given to the assessee despite several request made. 021. The learned assessing officer made addition in respect of annual value of properties as income from house

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

house property made in the order were in respect of the items and issues that were settled in the original assessment and therefore were not the subject matter of the special assessment u/s 153A c) your appellant prays that the addition of ₹ 227,625/– be deleted from the total income of the assessee as assessed by the learned

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

house property made in the order were in respect of the items and issues that were settled in the original assessment and therefore were not the subject matter of the special assessment u/s 153A c) your appellant prays that the addition of ₹ 227,625/– be deleted from the total income of the assessee as assessed by the learned

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

house property made in the order were in respect of the items and issues that were settled in the original assessment and therefore were not the subject matter of the special assessment u/s 153A c) your appellant prays that the addition of ₹ 227,625/– be deleted from the total income of the assessee as assessed by the learned

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. CY CIT-CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

house property made in the order were in respect of the items and issues that were settled in the original assessment and therefore were not the subject matter of the special assessment u/s 153A c) your appellant prays that the addition of ₹ 227,625/– be deleted from the total income of the assessee as assessed by the learned

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

house property made in the order were in respect of the items and issues that were settled in the original assessment and therefore were not the subject matter of the special assessment u/s 153A c) your appellant prays that the addition of ₹ 227,625/– be deleted from the total income of the assessee as assessed by the learned

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

house property made in the order were in respect of the items and issues that were settled in the original assessment and therefore were not the subject matter of the special assessment u/s 153A c) your appellant prays that the addition of ₹ 227,625/– be deleted from the total income of the assessee as assessed by the learned

FAROOQ ABDULLA MERCHANT,MUMBAI vs. ITO 23 (1)(4), MUMBAI

In the result, Ground No. V raised by the assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon'Blefarooq Abdulla Merchant V. Income Tax Officer- Ward – 23(1)(4) Matru Mandir, Tardev Road A-1401, Poseidon Tower Mumbai – 400 007 Versova, Yari Road Above Indian Bank, Versova Andheri (W), Mumbai - 400061 Pan: Ahupm7426K (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punamiya Department Represented By : Smt. Vranda U. Matkarni

127 (Mad), it was clearly held that the amendment to provision of section 54F is effective from 14-2015, which makes it clear that benefit of section 54F will be applicable to one residential house in India. Prior to the amendment, it was clear that a residential house would include multiple residential units. Thus, assessee was entitled to claim deduction