{"id":1011,"date":"2018-05-25T10:21:17","date_gmt":"2018-05-25T10:21:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/asha-bhosle-v-ito-mum-trib\/"},"modified":"2018-05-25T10:21:17","modified_gmt":"2018-05-25T10:21:17","slug":"asha-bhosle-v-ito-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asha-bhosle-v-ito-mum-trib\/","title":{"rendered":"Asha Bhosle v.ITO  (Mum) (Trib)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that , Assessee has the option to claim as self occupied property which is more beneficial to him. Following the ratio in Balmukund Acharya v DCIT ( 2009) 310 ITR 310 ( Bom) (HC) \u00a0the Tribunal held that AO should not take advantage of assessee\u2019s ignorance of law . \u00a0\u00a0On facts though the option was \u00a0exercised while filing the return the assessee\u00a0 \u00a0changed the option \u00a0in appellate proceedings before CIT (A ), which was dismissed by the CIT(A). Tribunal set aside the order of CIT(A) and directed the AO allow the\u00a0 exemption\u00a0 as per the option of\u00a0 the assessee. ( ITA NO .2552 \/Mum\/2010 \u2018A\u2019 dt. 21-09-2011) (AY. 2004 -05)\u00a0<\/p>\n<p><strong><a href=\"https:\/\/www.dropbox.com\/s\/4cl3ublmemaewft\/Asha%20boshle.pdf?dl=0\">[Click here to download PDF file]<\/a>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 23 : Income from house property &#8211; Annual value \u2013 Assessee has the option to claim as self occupied property which is more beneficial &#8211; Though the option was exercised while filing the return the assessee which  can changed   in appellate proceedings before CIT (A ) if it is beneficial to assessee. [ S.22 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1011","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1011"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1011\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}