Assessee purchased commercial property under conveyance deed, dated 18-12-2008, but Occupancy Certificate (OC) for same was given on 24-5-2009, only. In meantime, assessee had leased out property with effect from 1-4-2009.  AO held that assessee was liable to pay tax on rental income of property from 1-1-2009 to 31-3-2009, on notional basis.  CIT(A) and Tribunal also confirmed the addition. On appeal the Court held that between 1-1-2009 to 31-3-2009, the property was legally not occupiable and not occupied. Under such circumstances, charging of tax on notional rental basis and the question of interpretation of S.23(1)(a) did not arise at all. Accordingly the order of Tribunal is reversed. (AY. 2009 -10)