2025 (3) TMI 2102

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....R PER DR. MITHA LAL MEENA, A.M.: This appeal is directed by the assessee against the order dated 31.10.2022 passed by the Commissioner of Income-Tax (Appeal)-24, New Delhi [hereinafter referred to as "CIT(A)" and arises out of the assessment order dated 27.02.2021 passed under Section 132 of the Income Tax Act 1961 [hereinafter referred as 'the Act']. [hereinafter referred to as "A.O" pertai....

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....children to provide shelter to the parents in their old age 5. That the A/A framed the assessment arbitrary, illegal which is bad in law as considering the loose paper as basis of addition without giving credit to the rental income earned and accumulated by the wife of the asse and the appellant authority further erred in accepting the same. 6. That the A/A erred in not consideri....

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....rther erred accepting the same which is against the law of jurisprudence 9. That the Appellant craves to add/amend any grounds of appeal on before or at the time of hearing 3. Ground 3 is not pressed by the assessee, hence dismissed as not pressed. 4. In ground no. 6 the assessee challenged that the CIT(A) erred in not considering the rental income of the wife of the assessee for pr....

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....ified. In our view, the rental income claimed by the assessee is on regular basis unless it is disproved by the department with corroborative material evidence on record. Further the disputed amount of Rs. 3.26 Lac sustained by the CIT (A) is otherwise covered out of Stridhan amount to the extent of Rs 2,50,000/- is recognized by the Govt notification and balance 76,000/- out of personal savings. ....