Held that the claim of the assessee that the husband of the assessee had taken a housing loan from the Life Insurance Corporation for this purpose, the husband of the assessee had specifically shown income from self-occupied property and in the absence of cogent evidence that the amount claimed as loan from Life Insurance Corporation was invested in the property, the benefit of indexation was not allowable to the assessee. This was never clarified by the Assessing Officer nor examined. Therefore, the issue was remanded to the Assessing Officer to verify and examine the documents relied upon by the assessee and pass order afresh.As regards purchase of new property since the Assessing Officer had recorded factually incorrect findings in regard to the property purchased in the name of husband of the assessee, the issue was remanded to the Assessing Officer with the direction to verify this aspect of the matter and pass order afresh. (AY. 2010-11)