Allowing the appeal  the Tribunal held that there was no error in order of Assessing Officer who had accepted the explanation of the assessee that no income from completed units was assessable under the head “Income from House Property” and thus, order of Commissioner under Section 263 was set aside.  Followed: CIT v. Neha Builders Pvt. Ltd. [2007] 164 Taxmann 342 / 298 ITR 661 (Guj.)(HC) (AY. 2017-18)