Dismissing the appeal of the Revenue the Tribunal held that in spite of efforts the property was let out no addition can be made on notional rent , the assessee is entitle to benefit of section 23(1)(c ) of the Act . ( ITA No.207/Ahd/ 2018 dt .10 -11 -2022) ( AY. 2013 -14)
DCIT v. Dhaval D.Patel ( 2022) 145 taxmann.com 20 / (2023) 198 ITD 293/ 222 TTJ 325 (Ahd)( Trib)
S. 23 : Income from house property – Annual value – Property was vacant throughout the year – Addition cannot be made on notional rent [ S. 22, 23(1)( c)]