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2016 (12) TMI 547 - ITAT CHANDIGARHDisallowance of claim of loss - Held that:- The assessee did not raise any specific submissions on this issue and even have not pointed out any material from the Paper Book as to how the assessee would be entitled for claim of deduction on account of loss so claimed. In the absence of any specific submission and production of sufficient material, we are not inclined to interfere with the orders of authorities below. This issue is, therefore, decided against the assessee Claim of assessee under section 24(a) disallowed - Held that:- . We, after going through the orders of authorities below did not find any whisper in the impugned orders if Assessing Officer has supplied copy of information under section 133(6) of the Act to the assessee before passing any adverse orders against the assessee. Therefore, any material collected at the back of the assessee and not confronted to the assessee ad without calling for comments of the assessee would not be admissible in evidence against the assessee. The assessee, therefore, rightly relied upon decision of the Hon'ble Supreme Court in the case of Kishan Chand Chela Ram (1980 (9) TMI 3 - SUPREME Court ). There is no other material brought on record against assessee for disallowing claim under section 24(a) of the Act. Considering the above discussion, we are of the view that authorities below were wholly unjustified in denying deduction under section 24(a) of the Act in favour of the assessee. The rental income is clearly assessable as income from house property in the case of the assessee. Therefore, assessee would be entitled for deduction under section 24(a)
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