Held that where assessee had been showing income derived from sale of flats as and when they were sold and flats remaining unsold were shown as inventories in balance sheet of assessee as stock-in-trade no addition on account of deemed rental income could be made in respect of unsold stock of flats held as stock in trade upto assessment year 2017-18. Amendment had been brought in statute in section 23(5) from assessment year 2018-19 providing a moratorium period of two years, hence, no addition could be made for assessment year 2018-19. (AY. 2016-17 to 2018-19)