Dismissing the appeal of the revenue the Tribunal held that ;since assessee had occupied part of house for his residential purposes during year under consideration, Annual value for entire house could not be adopted . Only actual rent received has to be considered .( AY.2013-14)
ACIT v. Satish Kumar Agarwal. (2018) 172 ITD 143 (Jaipur) (Trib.)
S. 23 : Income from house property – Annual value – When part of the house is occupied during the year and part is let out only actual rent received by the assessee has to be considered. [ S. 22 ]