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2017 (9) TMI 1917 - AT - Income TaxDeemed notional rental income from properties owned - Income from house property - HELD THAT:- As found from record that Flat No.16 and 18 at Kalpana, Marine drive were duplex flats used by the assessee. Also found that flat no.16 and flat no.18 on 5th and 6th floor respectively having common staircase attached to both the floors inside the said premises and hence, it can be considered as one house which is adjacent to each other. Accordingly, direct the AO to delete addition made in respect of Flat No.18 for the A.Y.2006-07 to 2009 - From A.Y.2010-11, the assessee has taken Flat No. 8 & 9 at Kalpana, Marine drive as SOP, therefore, there is no reason to disturb the notional value taken by the AO for Flat No. 16 & 18 at Kalpana, while making addition u/s.22 of the IT Act. Flat No.1, Joothica Co-operative Housing Society Ltd., 22, Naushir Bharucha Road, Mumbai – 400 007 was claimed to be not in a habitable state and therefore it did not have a ready marketable value. In the interest of justice, I restore this issue to the file of AO for verifying factual position and to decide the same afresh as per law. In respect of Flat No.402, West Wind, Plot No.170/1, Gandhi Gram Road, Juhu, Mumbai – 400 049, we do not find any infirmity in the order of lower authorities, accordingly, we confirm the addition made by AO u/s.22. Appeals of the assessee are allowed in part in terms indicated
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