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<h1>Assessee's Appeal Granted: Loss from House Property Set Off</h1> The Tribunal allowed the assessee's appeal for the assessment year 1974-75, permitting the set off of a loss from a house property against other income. ... - The assessee appealed for the asst. yr. 1974-75 against the AAC's decision disallowing set off of a loss of Rs. 11,839 from a house property. The Tribunal ruled in favor of the assessee, stating that the second proviso to s. 23(1) does not apply to self-occupied properties under s. 23(2), allowing the set off of the loss against other income. The appeal was allowed.