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2017 (9) TMI 1917

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..../2016 for A.Y.2006-07 to 2010-11 in the matter of order passed u/s.143(3) / 143(3) r.w.s.153A of the IT Act. 2. Only grievance of assessee in all the years pertain to addition made on account of deemed notional rental income from properties owned by her. 3. Rival contentions have been heard and record perused. 4. Facts in brief are that the assessee had filed original return for A.Y.2006-07 on ....

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.... 1 6 at Kalpana, 96 Netaji Subhash Road, Mumbai 147.55 1587.64 (SOP) 2 1/3rd undivided share in Flat No. 18 at Kalpana, 96, Netaji Subhash Road, Mumbai  52.96 569.85 3 Flat at Jhoothika Co-operative Housing Society Limited, Flat No.l, 22, Naushir Bharucha Road, Mumbai 38.57 416.01         4 Flat at West wind, Flat No. 402, Plot No. 170/1, Gandhi Gram Road, ....

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....ire house property shall be taken as nil as there is only one house property though it has more than one residential units. After considering the various contentions raised by the assessee the Ld. AO rejected the claim of the assessee that where she has occupied more than one residential unit there all such residential units should be considered one residential house and treated as SOP. 6. The in....

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..../s 24 at 30% Rs. 23,425/- Addition made Flat No. 402, at West Wind, Juhu, Mumbai  Rs. 54,659/- Therefore, the notional rental income is determined at Rs. 3,69,727/- 9. By the impugned order, CIT(A) confirmed the action of the AO against which assessee is in further appeal before us. 10. I have considered rival contentions and carefully gone through the orders of the authorities below a....