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2021 (8) TMI 1038 - ITAT ALLAHABADIncome from house property - determination of ALV - HELD THAT:- Determination of ALV in respect of the property in question and the assessees are co-owner of the said property, therefore to maintain the rule of consistency and following the earlier decision of this Tribunal [2021 (3) TMI 719 - ITAT ALLAHABAD], the issue is set aside to the record of the Assessing Officer for re-adjudication of the same after giving an appropriate opportunity of hearing to the assessee and then determined the ALV strictly in accordance with section 23(1) of the Income Tax Act. Appeal allowed for statistical purposes.
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