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2022 (3) TMI 881 - AT - Income TaxDisallowance of loss claimed on house property - As stated assessee transferred an amount to his brother onward payment of LIC HFL but there was no evidence to corroborate the same - HELD THAT:- Assessee was one of joint account holder and the claim of house property loss was disallowed on the basis that the brother of the assessee had paid entire liability of loan. It was stated by the assessee that his share related to the loan was paid to the brother of the assessee. No inquiry has been made from the brother of the assessee. Therefore,we deem it proper to set aside the order of Ld.CIT(A) on this issue to the file of Assessing Officer to decide afresh. Disallowance of deduction u/s 80C - HELD THAT:- Since this ground is related to Ground No.1 wherein Ground No.1 has been restored to the file of the Assessing Officer, this issue is also restored to the AO for verifying the veracity of the claim of the assessee. Thus, Ground No.2 raised by the assessee is allowed for statistical purposes.
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