Deemed Rent Upheld Using Online Data; Interest Deduction Remanded

Laljibhai Godadbhai Chaudhari Vs ITO (ITAT Ahmedabad)

The appeal concerns the Assessment Year 2018-19, where the assessee challenged the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 18 August 2025. The grounds of appeal were: (i) the addition of Rs. 2,82,090 as deemed rental income on two properties, and (ii) disallowance of Rs. 10,13,201 claimed as housing loan interest.

The assessee had filed his return on 30 March 2019 declaring total income of Rs. 29,54,020. During limited scrutiny under the e-Assessment Scheme, 2019, t

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