Held that the facts of the year under consideration were exactly similar to those of the preceding seven years and there was no change at all. Therefore, the order was not sustainable and income has to be taxed as income from house property. (AY. 2014-15).
Pawa Builders Pvt. Ltd. v. Dy. CIT (2023)101 ITR 43 (SN)(Delhi) (Trib)
S. 22 : Income from house property-No change in facts-Cannot be treated as income from business and profession.[S. 28(i)]