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Case Law Details

Case Name : Smt. Rekha Singh Vs ITO (ITAT Jodhpur)
Appeal Number : ITA No. 194/Jodh/2018
Date of Judgement/Order : 20/07/2018
Related Assessment Year : 2014-15
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Smt. Rekha Singh Vs ITO (ITAT Jodhpur)

I found that the property purchased by the assessee is situated at Kamla Crystal and not in Kamla Enclave and the same was used for residential purposes by the assessee since its Further, the house at 6-A-42, C.S. Azad Nagar was occupied for the business of R.K. Textiles for grading and finishing job. The house which is not having any actual rental income but self occupied by assessee should be determined as per the municipal ratable value. Accordingly, the matter is restored to file of the Assessing Officer to find out the municipal ratable value of the house for computing income u/s 22 of the I.T. Act. We direct accordingly.

FULL TEXT OF THE ITAT JUDGMENT

This is an appeal filed by the assessee against the order of the CIT(A), Ajmer dated 28/02/2018 for the A.Y. 2014-15 in the matter of order u/s 143(3) of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’, for short]. The grounds raised by the assessee in appeal are reproduced as under:

“1. The impugned additions and disallowances made in the order u/s 143(3) dated 28.02 .2018 are bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same kindly be deleted.

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