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2021 (2) TMI 532 - AT - Income TaxIncome from house property - determination of ALV on the basis of Municipal Rateable Value - HELD THAT:- As decided in own case [2018 (12) TMI 1681 - ITAT MUMBAI] wherein upheld the determination of ALV on the basis of Municipal Rateable Value. Tribunal in all the earlier years is that municipal rateable value was to be taken as Annual Rental Value. Nothing is on record to demonstrate that the any of the aforesaid adjudication has subsequently been reversed in any manner. Therefore, the distinction of facts as made by Ld. CIT(A) was not to be accepted. Respectfully following the consistent view of Tribunal in earlier years in assessee’s own case, we direct Ld. AO to adopt the MRV as Annual Letting Value. The ground, thus raised, stand allowed.
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