9911796707
TMI Blog2014 (9) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... .449/Kol/2012 is an appeal filed by the assessee against the order of the Ld. CIT(A)-XXXII, Kolkata in Appeal No.160/CIT(A)-XXXII/09-10/Cir- 51/Kol. dated 28th November, 2011 for the assessment year 2004-05. ITA No.450/Kol/2012 is an appeal filed by the assessee against the order of the Ld. CIT(A)-XXXII, Kolkata in Appeal No. 161/CIT(A)-XXXII/09-10/Cir-51/Kol. dated 28th November, 2011 for the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission that all the four donors had appeared and had confirmed giving of the gifts to the assessee's minor son. It was a submission that the ld. AO did not accept the claim of gift and had made the addition on account of receipt of gifts as deemed income of the assessee on the ground that creditworthiness of the three donors were not proved and in respect of Smt. Santhalia, there was no reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri Sunil Kumar roy -vs- DCIT in ITA No.1879.Kol/2010 dated 17.07.2014, the addition, as made by the AO and confirmed by the ld. CIT(A) in respect of gifts received by the assessee's minor son for the relevant assessment year from the four donors, stands deleted. 7. In respect of ground no.3, the issue was against the traveling expenses incurred by the assessee on tour to Bangkok allegedly for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the rent from land is not eligible for deduction under section 24(a), this issue is restored to the file of the AO for re-adjudication. It is noticed that the ld. CIT(A) has also not adjudicated on the issue. In these circumstances, this issue is restored to the file of the AO for re-adjudication. If the assessee is entitled to the benefit of deduction and complies with the statut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applies to this ground also. Consequently, ground no.2 of the assessee's appeal stands allowed. 12. Ground nos.3 and 4 are against the non-allowance of the statutory deduction under section 24(b) and 24(a). It is similar to the ground no.4 of the assessee's appeal in ITA No.449/Kol/2012. As we have already restored this issue to the file of the AO in ITA No.449/Kol/2012, with identical direction, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
