TaxTMI 
TaxTMI 
2026 (9) TMI 990
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.... ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2015-16 is directed against the order dated 20.08.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 30.03.2022 passed u/s. 147 r.w.s.144B of the Income Tax Act, 1961 (in short 'the Act'). 2. The sole grievance of the assessee is against the deduction u/s. 54F of the Act....
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....ferred appeal before ld.CIT(A) but failed to succeed. 4. I observe that ld. Assessing Officer has referred to following three houses owned by the assessee in the assessment order : 1. House situated at Onkar Nagar, Nagpur 2. House situated at 77, Pushpkunj Complex, Central Bazar Road, Ramdas Peth, Nagpur 3. House at Flat No.102, Devshree Apartment, 204, Cement Road, N....
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....rty namely Flat No.102, Devshree Apartment,204, Cement Road, Nagpur, the same is jointly owned by the assessee and her husband and the assessee has not provided any amount towards the purchase of the said property. However, for the sake of examining the claim of deduction u/s. 54F of the Act, the assessee is considered to be the joint owner of the house property at Flat No.102, Devshree Apartment,....