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Determination of annual value of a IInd house which is not let out
Case Law Details
- Case Name
- Ramesh Chand Vs. ITO (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Agra
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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...
