Held that as the commercial property remained vacant during the whole of the previous year due to facts that the property was unauthorized property and the Government was having a sealing drive on the unauthorized property, provisions of section 23(1)(c) would not be applicable. (AY. 2013-14)
Kamal Kumar v. ACIT (2022) 195 ITD 572 (Delhi)(Trib.)
S. 23 : Income from house property-Annual value-Notional rent-Commercial property-Remained vacant during the whole of the previous year-Notional addition cannot be made. [S. 22, 23(1)(c)]