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TMI Blog2020 (10) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... t while computing Income from House Property but it resulted in net loss under the head Income from House Property and Net Taxable Income as worked out accordingly. AO has started the computation by taking the figure of income which is after making disallowance of Lease Rent and again disallowed Lease Rent therefore, it is a clear case of double disallowance of Lease Rent because the loss wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be rectified u/s 254 (2). 2. In course of hearing, it was submitted by the learned AR of the assessee that in Para 6 on page 4 of the impugned tribunal order, the tribunal has held that there is no double disallowance made by the AO as claimed by the assessee and this observation of the tribunal is on this basis that as per Computation of Income available on page 54 of the paper book fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order copy filed with Appeal Memo, the AO has started the computation by taking the figure of income at ₹ 207,72,110/- which is after making disallowance of Lease Rent ₹ 6 Lacs and again disallowed Lease Rent ₹ 6 Lacs and therefore, it is a clear case of double disallowance of Lease Rent ₹ 6 Lacs and it is an apparent mistake in tribunal order and it should be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Appeal Memo, the AO has started the computation by taking the figure of income at ₹ 207,72,110/- which is after making disallowance of Lease Rent ₹ 6 Lacs and again disallowed Lease Rent ₹ 6 Lacs and therefore, it is a clear case of double disallowance of Lease Rent ₹ 6 Lacs because the loss worked out at page 54 of the paper book under the head Income from House Prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... double disallowance as discussed above. Ground No. 6 stands allowed but ultimate result of the appeal as per order dated 20.02.2020 as partly Allowed remains undisturbed because apart from Ground No. 6 which was rejected as per original order dated 20.02.2020 but now rectified as allowed, there are other grounds being Ground No. 3, 5 and 7 which were rejected earlier and now also, stand rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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