Notional income on house kept vacant for self-occupation

Kusum Lata Jain Vs. ACIT (ITAT Delhi)

Assessee has raised the issue that house property under consideration was house kept vacant for self occupation, and therefore the notional income computed should be deleted.

The learned counsel of the assessee supporting the ground submitted that the assessee and spouse stayed with their married son but retained residential house for self occupation in case of any unforeseen and unfortunate strain in relations. The house property remained vacant throughout the year

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