https://www.taxtmi.com/caselaws?id=71727 Annual letting value for a self-occupied property could not be raised on a fresh estimate where the property had remained self-occupied since 1968 and there was no material showing substantial alteration, addition, or repair. The valuation had to reflect the earlier occupation and prevailing rent conditions, especially where rent control restrictions applied. On those facts, the higher estimated income from the property was not sustainable, and the income returned by the assessee was accepted in substitution. en-us Thu, 27 Dec 1979 00:00:00 +0530 Tue, 26 Apr 2011 17:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71727 Annual letting value for a self-occupied property could not be raised on a fresh estimate where the property had remained self-occupied since 1968 and there was no material showing substantial alteration, addition, or repair. The valuation had to reflect the earlier occupation and prevailing rent conditions, especially where rent control restrictions applied. On those facts, the higher estimated income from the property was not sustainable, and the income returned by the assessee was accepted in substitution. Case-Laws Income Tax Thu, 27 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71727