{"id":36978,"date":"2023-09-06T14:00:24","date_gmt":"2023-09-06T08:30:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/devendra-prasad-tiwari-v-ito-2022-98-itr-35-snjaipur-trib\/"},"modified":"2023-09-06T14:00:24","modified_gmt":"2023-09-06T08:30:24","slug":"devendra-prasad-tiwari-v-ito-2022-98-itr-35-snjaipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/devendra-prasad-tiwari-v-ito-2022-98-itr-35-snjaipur-trib\/","title":{"rendered":"Devendra Prasad Tiwari v. ITO (2022) 98 ITR 35 (SN)(Jaipur) (Trib)"},"content":{"rendered":"<p>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 \u201cHouse property\u201d showed a similar amount. Certificate issued from the bank is also filed. The Assessing Officer is directed to allow the claim of the assessee.\u00a0 (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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)] <\/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":[21],"tags":[],"class_list":["post-36978","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Cq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36978","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=36978"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36978\/revisions"}],"predecessor-version":[{"id":36979,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36978\/revisions\/36979"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}