The assessee purchased a flat on 26-6-2009 . Assessing Officer held  that assessee failed to offer annual value as per section 22 on property which was other than self-occupied property and accordingly made addition on account of income from house property -. On appeal the Tribunal held that flat was not habitable on date of sale deed . There were further improvements in property . Certificate dated 12-8-2010 had been issued by Architect for completion of work and it was completed on 30-9-2010 . Accordingly  no annual letting value (ALV) could be determined in such circumstances under section 23(1)(a) for year under consideration .( ITA No. 436/ Nag / 2016 dt. 25 -7 -2022 )  (AY. 2010 -11)