Asha Burman. v. ACIT (2025) 215 ITD 612 (Delhi) (Trib.)

S. 23: Income from house property-Annual value-Used for self-occupation-Partly let out-Entire issue was remanded back to the Assessing Officer for determining ALV, taking into consideration only that part of the building which was let out by the assesse.[S. 22]

 

Assessing Officer estimated the annual letting value (ALV) of the property at Rs. 1.79 crores and brought the same to tax, ignoring the contention of the assessee that the property was used partly for self-occupation and partly let out. Tribunal held that since the statement of the caretaker of the property clearly established the fact that the assessee was partly letting out the property and partly used for self-occupation, the entire issue was to be remanded to the Assessing Officer for determining ALV, taking into consideration only that part of the building which was let out by the assessee.(AY. 2012-13 to 2017-18)

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