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Case Law Details

Case Name : Jayashree Sahoo Vs ITO (ITAT Cuttack)
Related Assessment Year : 2016-17
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Jayashree Sahoo Vs ITO (ITAT Cuttack)

In the remand report, the Assessing Officer after physical verification has found that Flat No.201 & 202 is designed to be a single unit without any dividing wall or partition wall between them. Flat No.301 is a separate independent unit situated in the upstairs and not linked to Flat No.201 & 202.

In reply, ld Sr DR vehemently relied upon the order of the ld CIT(A). it was the submission that the assessee has acquired multiple units and, there

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