Assessee had 3 properties out of which 2 were claimed to be self-occupied and no actual/deemed rent was shown.  Assessing Officer held  that all premises were spacious and located in posh and active locality with reasonable annual rent values. Assessing Officer  added  deemed rent  even though no actual rent was received. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that  since assessee had been using these houses for self-purposes, no notional rent had arisen and, thus, no addition could be made. (AY. 2017-18)