Surekha Diliprao Dhole vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Surekha Diliprao Dhole, filed an appeal against the order dated 20.08.2025 framed by the National Faceless Appeal Centre, Delhi, arising out of the Assessment Order dated 30.03.2022 passed under sections 147 and 144B of the Income Tax Act, 1961. The assessee's grievance was against the deduction under section 54F of the Act, alleging that she owned more than one house property, making her ineligible for the deduction. The assessee claimed a deduction of Rs.14,70,000/- for the assessment year 2015-16, which was denied by the Assessing Officer. The assessee appealed to the Commissioner of Income Tax (Appeals) but was unsuccessful.…

Legal Issues

• 1. Whether the assessee is entitled to deduction under section 54F of the Act?

Judgment Outcome

Decided in favour of Assessee.

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