Determination of annual value of a IInd house which is not let out

RELEVANT PARAGRAPHS: 4.3 Both the authorities below have taken a view that though section 24(b) does not draw any distinction between a property that is self-occupied and one that is not, the assessee having not disclosed any income (annual value) there-against, and which can only be in respect of one house property, which stands already specified by him (the residential property at Shalimar Enclave, Agra), the assessee’s claim for deduction u/s. 24(b) is not maintainable. The Id. A.R., before us, was at pains to emphasize that though, admittedly, the annual value of the impugned self-oc...