https://www.taxtmi.com/caselaws?id=71090 The Tribunal upheld the Appellate Assistant Commissioner's decision, ruling that the entire property was to be considered self-occupied under section 23(2) of the Income Tax Act. The Tribunal found that the sons' occupation did not negate the assessee's control over the property, and since the net income was based on municipal valuation, there was no under-assessment. Therefore, the application of section 147(b) was deemed unnecessary, and the departmental appeal was dismissed. en-us Sat, 22 Feb 1986 00:00:00 +0530 Thu, 21 Apr 2011 12:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71090 The Tribunal upheld the Appellate Assistant Commissioner's decision, ruling that the entire property was to be considered self-occupied under section 23(2) of the Income Tax Act. The Tribunal found that the sons' occupation did not negate the assessee's control over the property, and since the net income was based on municipal valuation, there was no under-assessment. Therefore, the application of section 147(b) was deemed unnecessary, and the departmental appeal was dismissed. Case-Laws Income Tax Sat, 22 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71090