https://www.taxtmi.com/caselaws?id=64130 The Tribunal upheld the Assistant Commissioner of Income Tax's decision to accept the income from the self-occupied property as returned by the assessee at Rs. 6,000, rejecting the Income Tax Officer's request for enhancement. The Tribunal found the AAC's decision justified, considering the property's historical significance and the limited time the assessee spent there due to military service. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of judiciously exercising the power of enhancement in such cases. en-us Thu, 26 Jun 1980 00:00:00 +0530 Tue, 22 Feb 2011 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64130 The Tribunal upheld the Assistant Commissioner of Income Tax's decision to accept the income from the self-occupied property as returned by the assessee at Rs. 6,000, rejecting the Income Tax Officer's request for enhancement. The Tribunal found the AAC's decision justified, considering the property's historical significance and the limited time the assessee spent there due to military service. The Tribunal dismissed the Revenue's appeal, emphasizing the importance of judiciously exercising the power of enhancement in such cases. Case-Laws Income Tax Thu, 26 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64130