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TMI Blog2012 (10) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... f the allotment letter of the said property in support before the CIT (A) but the same has not been considered. Remand the matter to the file of the AO to decide the issue afresh considering the contents of lease deed and any other documents filed by assessee to establish his contention - in favour of assessee fir statistical purposes. - I.T.A. NO. 338/Del/2012 - - - Dated:- 10-10-2012 - SH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % from the annual value. He accordingly added the amount of Rs.1,40,161/- to the declared income of the assessee. The ld. CIT (A) has also upheld the same. 3. The ld. AR submitted that the assessee had not claimed any deduction u/s 24 of the Act but deduction claimed under Section 23 was of lease rent which was levied as local taxes by NOIDA which is the local authority. He submitted that NOIDA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order dated 4th September, 2009 in case of ITA No. 2795/Del/2009) - Commissioner of Income Tax, Ranchi Vs. Tata Robins Fraser Ltd (2012) 26 taxmann.com 15 (Jharkhand) - New Piece Goods Bazar Co. Ltd. Vs. Commissioner of Income Tax (1950) 18 ITR 516 (SC) 4. The ld. DR on the other hand objected the appeal with this submission that the lease rent paid by the assessee can not be equated with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort it is very difficult to accept above contention of the assessee. The contention of the ld. AR also remained that he had produced a copy of the allotment letter of the said property in support before the ld. CIT (A) but the same has not been considered. We thus in the interest of justice remand the matter to the file of the AO to decide the issue afresh after affording opportunity of being hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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