Held, that the Assessing Officer could not determine a notional rent based on estimation or guess work. The assessee had furnished the municipal rateable value which was much less than the rental income offered. Further, the Assessing Officer had not brought any concrete evidence on record to demonstrate that the parties had concealed the real position. Therefore, no further addition could be made to the rental income by computing a notional rent based on the interest-free security deposit. The addition made by the Assessing Officer was to be deleted. (AY. 2013-14)