https://www.taxtmi.com/caselaws?id=60753 The ITAT partially accepted the Departmental ground regarding the deduction of expenses for electricity and chowkidar's salary in computing income from house property, remanding the matter for further verification. Concerning the interest levied under sections 139(8) and 217(1A) of the IT Act, the ITAT upheld the AAC's decision to delete both levies, emphasizing the necessity for the ITO to provide proper opportunity to the assessee before charging interest. Both appeals were allowed for statistical purposes. en-us Fri, 30 Nov 1984 00:00:00 +0530 Fri, 07 Jan 2011 18:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60753 The ITAT partially accepted the Departmental ground regarding the deduction of expenses for electricity and chowkidar's salary in computing income from house property, remanding the matter for further verification. Concerning the interest levied under sections 139(8) and 217(1A) of the IT Act, the ITAT upheld the AAC's decision to delete both levies, emphasizing the necessity for the ITO to provide proper opportunity to the assessee before charging interest. Both appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60753