Held that the assessee had explicitly filed the details as to the calculation in the Income-tax return as well as income from house property. At both the places, the income chargeable under the head “House property” showed a similar amount. Certificate issued from the bank is also filed. The Assessing Officer is directed to allow the claim of the assessee. (AY. 2018-19)
Devendra Prasad Tiwari v. ITO (2022) 98 ITR 35 (SN)(Jaipur) (Trib)
S. 154 : Rectification of mistake-Mistake apparent from the record-Income from house property-Interest on loan-Rectification Of mistake is held to be allowable. [S. 143(1)]