https://www.taxtmi.com/highlights?id=69484 Correct head of income - Cash received as rental income - assessee could not prove the existence of the persons against whom he has shown the cash receipt as rental income as those persons were not in existence and were not traceable - the learned CIT (A) while upholding the addition has also given a finding that since the assessee has already offered the rental income under the head income from house property as per remand report, the addition should be limited to the disallowance u/s 24(b) - Order of CIT(A) sustained - AT en-us Fri, 28 Apr 2023 15:02:01 +0530 Fri, 28 Apr 2023 15:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69484 Correct head of income - Cash received as rental income - assessee could not prove the existence of the persons against whom he has shown the cash receipt as rental income as those persons were not in existence and were not traceable - the learned CIT (A) while upholding the addition has also given a finding that since the assessee has already offered the rental income under the head income from house property as per remand report, the addition should be limited to the disallowance u/s 24(b) - Order of CIT(A) sustained - AT Highlights Income Tax Fri, 28 Apr 2023 15:02:01 +0530 https://www.taxtmi.com/highlights?id=69484