2025 (5) TMI 1474

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....Kumar Jain - Ld. CIT DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order of learned Commissioner of Income Tax (Appeals), Kanpur Delhi [CIT(A)] dated 09-02-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 30-09- 2021. The sole grievance of the assessee is....

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....ome of Rs.13.02 Lacs was added to the income of the assessee. 3. In the first appeal, the assessee placed reliance on the provisions of Sec. 23(1)(c) and also stated that some of the properties were used for the business of the assessee group. The Ld. AO did not make any enquiry to ascertain the expected rental value of these properties. The decision of Hon'ble High Court of Allahabad High Cour....