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Per Shamim Yahya (AM) :-

This appeal by the assessee is directed against the order of learned CIT(A) dated 16.5.2018 and pertains to A.Y. 2014-15.

2. The issue raised is that learned CIT(A) erred in upholding the order of the Assessing Officer in bringing to tax alleged notional rent of Rs. 27,38,904/- as income from house property.

3. The assessee in this case is engaged in the business as builder & property developers. In course of assessment proceedings the Assessing Officer observed that the assessee firm had developed a mall known as "Zoom Plaza"