2025 (3) TMI 2231

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....he assessee is directed against the order of the Addl/Jt. Commissioner of Income Tax (Appeals)-4, Kolkatta [CIT(A)] dated 29.01.2024 for Assessment Year (AY) 2010-11. 2. Brief facts of the case are that the appellant is an individual deriving income from house property. The return of income for AY 2010-11 was filed on 30.07.2010 disclosing income at Rs. 3,07,480/-. Against the said return of in....

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....come the income attributable to his share in the undivided portion of the building only has been shown. The AO, while computing the income under the head 'income from house property' assessed 50% of income from property. Thus he made addition of Rs. 2,40,000/-. 4. Being aggrieved, an appeal was filed before the CIT(A) contending that the entire property was settled to two sons and daughter in-l....