S. 54F do not differentiate between House in good or bad condition

ITAT CHANDIGARH BENCH ‘A’ Smt. Kuldip Kaur Chatha Versus Income-tax Officer, Ward 3(4), Chandigarh IT Appeal No. 852 (Chd.) of 2010 [ASSESSMENT YEAR 2006-07] JANUARY 29, 2013 ORDER Ms. Sushma Chowla, Judicial Member The appeal filed by the assessee is against the order of the Commissioner of Income-tax (Appeals), Chandigarh dated 29.03.2010 relating to assessment year 2006-07 against the order passed u/s 143(3) of the Income Tax Act, 1961 (in short ‘the Act’). 2. The grounds of appeal raised by the assessee read as under: “1. That the order of th...