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Netrananda Nayak,Puri vs Ito, Puri Ward, Puri on 27 January, 2025

14. This view is supported by the judgment of Co-ordinate Bench of ITAT Jaipur Bench in the case of Dr. Subha Tripathi in ITA No. 1129/JP/2011 Assessment year : 2008-09 order dated 24.5.2023. Further, the decision in the case of Subha Tripathi is followed by the Co-ordinate bench of Jaipur ITAT in the case of Khetilal Sharma HUF in ITA No.103/JP/2012, which order stood confirmed by the Hon'ble Rajasthan High Court in the case of Pr. CIT vs Khetilal Sharma (HUF) in D.B.Income Tax Appeal No.170/2016 order dated 21.11.2017, wherein, it has been held as under:
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