Jasibai Dayaram Amlani vs DCIT, Amravati Circle
Parties Involved
Facts Summary
The assessee, Jasibai Dayaram Amlani, filed an appeal against the order of the Additional Commissioner of Income Tax (Appeals) dated 27.02.2026, which arose from an assessment order dated 23.03.2016 by the Deputy Commissioner of Income Tax, Circle-Amravati, Amravati for the Assessment Year 2013-14. The assessee contested the additions for rental income, disallowance of salary expenses paid to Mr. Naresh D. Amlani, and disallowance of interest expenditure. The assessee argued that the rental income addition and salary expenses disallowance had already been decided in their favor in a previous case for the Assessment Year 2014-15. The Department supported the order of the Commissioner of Income Tax (Appeals).…
Decision in favour of
Assessee
Legal Issues
- 1. Addition for rental income
- 2. Disallowance of salary expenses
- 3. Disallowance of interest expenditure
Judgment Outcome
Decided in favour of Assessee.
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