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TMI Blog2022 (6) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... on i.e., for an amount of Rs.2,56,410/-. As regards to food expenses of Rs.36,000/-, telephone expenses of Rs.60,000/-, conveyance expenses of Rs.19,200/- and other exemptions of Rs.1,85,262/-, it is hereby confirmed because these are not related to earning of salary or due to employment urgencies as is envisaged u/s.10(14)(i) (ii) of the Act. Accordingly, this issue is partly set aside to the file of the AO. Income from house property u/s. 24 - CIT(A) noted that the assessee is entitled for claim of deduction to the extent of maximum deduction for self-occupied house property as the assessee claimed the first property as his house property and the second property jointly owned with sister on which the interest on borrowed capital cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m grounds raised in Form No.36, column 10 that following are the grounds:- 1. Reworked by the assessing officer on the basis of assumptions not by fact 2. Bank statements submitted not considered. 3. Oral and documentary evidence was not taken into account. Just brushed up by stating that vague reply and sister (Anjana Devi-Co owner of the house) has not received any email or letter from the A.O From the above grounds, it is not clear what is the issue but while perusing the order of CIT(A), it is noticed that the following two grounds were before CIT(A):- 1) Income from House Property u/s.24 of the I.T. Act, reworked by the Assessing Officer on the basis of assumptions and not the evidences provided. 2) Excess expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has disclosed salary income at Rs.14,70,837/-. The CIT(A) noted that the assessee is entitled to claim deduction u/s.10 of the Act, on medical expenses of Rs.30,000/- but the other claim of various expenses like LTA of Rs.2,56,410/-, food expenses of Rs.36,000/-, telephone expenses of Rs.60,000/-, conveyance expenses of Rs.19,200/- and other exemptions of Rs.1,85,262/- does not come within the provisions of section 10 of the Act and thereby he disallowed the claim of assessee. The CIT(A) finally held that the AO has rightly recomputed the salary by making addition of Rs.5,86,872/- as under reported by claiming expenses of personal nature. Accordingly he confirmed the addition. 7. After hearing ld. Senior DR and going through the facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed and added under the head income from house property at Rs.3,23,579/-. Aggrieved, assessee preferred appeal before CIT(A). 9. The CIT(A) noted that the assessee is entitled for claim of deduction to the extent of maximum deduction of Rs.2,00,000/- for self-occupied house property as the assessee claimed the first property as his house property and the second property jointly owned with sister on which the interest on borrowed capital claimed by assessee is Rs.5,37,586/- for which the assessee has earned rental income of Rs.30,000/-. The CIT(A) after allowing the maximum deduction of Rs.2,00,000/- as allowed by AO, confirmed the addition of Rs.3,23,579/- made by AO. According to CIT(A), the assessee has claimed this loss just to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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