Annual value  of the unsold property held by an assessee as stock-in-trade could not be determined and brought to tax under the head ‘house property’, as against that arrived at by the Hon’ble High Court of Delhi holding to the contrary in CIT v. Ansal Housing Finance and Leasing Company Ltd (2013) 354 ITR 180 (Delhi) (HC). As the statutory provision of S. 23(5) is applicable prospectively i.e. w.e.f. AY 2018-19, the same would have no bearing on the year under consideration.  No addition can be made u/s. 22 on notional basis.  (AY.2014-15, 2015-16)