https://www.taxtmi.com/caselaws?id=69380 Vacancy remission under Section 23(3) was available where the house property remained vacant because the assessee was employed in India and could not occupy it, so the statutory conditions were satisfied and Section 24(1)(ix) could not be used to deny the relief. Rectification under Section 154 was impermissible because the applicability of Sections 23(3) and 24(1)(ix) depended on factual inquiry and raised a debatable issue, which did not amount to a mistake apparent from the record. The appellate relief was therefore sustained. en-us Fri, 02 Aug 1985 00:00:00 +0530 Wed, 06 Apr 2011 14:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69380 Vacancy remission under Section 23(3) was available where the house property remained vacant because the assessee was employed in India and could not occupy it, so the statutory conditions were satisfied and Section 24(1)(ix) could not be used to deny the relief. Rectification under Section 154 was impermissible because the applicability of Sections 23(3) and 24(1)(ix) depended on factual inquiry and raised a debatable issue, which did not amount to a mistake apparent from the record. The appellate relief was therefore sustained. Case-Laws Income Tax Fri, 02 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69380