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2019 (7) TMI 1753 - ITAT MUMBAIDetermination of rental income - Income from house property - AO treating two properties as deemed let out and determining on an adhoc basis notional rental income for both the properties - HELD THAT:- As submitted that a decision of ITAT in the case of co-owner Smt. Vidyaben Bhagwan Kotak [2017 (9) TMI 1917 - ITAT MUMBAI] in respect of the same flats in which she had half shareholding in Flat No. 16 & 18 at Kalpana, in which said order has accepted that these flats are duplex flats used by the assessee having common staircase and hence it was held that they can be considered as one house which is adjacent to each other. We find that since there is an ITAT order in the case of co-owner, which has not been set aside by Hon'ble Hon'ble Jurisdictional High Court, we deem it appropriate to remit this issue to the file of the Assessing Officer. The Assessing Officer shall consider this additional evidence and decide accordingly. We further hold that there is no estoppel against the assessee in now offering self occupied property and deemed let out property in a different manner than that offered initially. Assessee is very much entitled to plan its taxation so as to minimize the burden so long as the method is not colourable. Here the approach of the assessee can by no stretch of imagination be said to be a colourable device.
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