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ALV of Property will be Nil if it was let out in earlier years but lying vacant in previous year
Case Law Details
- Case Name
- Assistant Commissioner of Income-tax Vs Dr. Prabha Sanghi (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Delhi
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IN THE ITAT DELHI BENCH ‘F’
Assistant Commissioner of Income-tax
Versus
Dr. Prabha Sanghi
IT APPEAL NO. 2217 (DELHI) OF 2010
ASSESSMENT YEAR 2004-05
Date of Pronouncement – 18.09.2012
ORDER
A.D. Jain, Judicial Member
This is an appeal filed by the department for Assessment Year 2004-05 against the order dated 18.02.2012 passed by the CIT(A)-XXX, New Delhi, taking the following grounds:-
“On the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in :-
1. applying the provision of Section 23(1)(c) in respect of property at A-6A, Maharani Bagh,...
