https://www.taxtmi.com/caselaws?id=120897 The Appellate Tribunal allowed the appeal for statistical purposes, remanding the matter to the Assessing Officer for fresh determination. The Tribunal emphasized that section 23(1)(c) should be considered conjunctively with section 23(1)(a) and highlighted the requirement that the property must have been intended to be let but remained vacant due to circumstances beyond the owner's control for section 23(1)(c) to apply. The Tribunal found that the Assessing Officer did not adequately assess whether the property was intended for letting or self-occupied, leading to the decision to set aside the previous orders and provide the assessee with a fair opportunity to present their case. en-us Fri, 19 Oct 2007 00:00:00 +0530 Wed, 25 Jul 2012 12:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120897 The Appellate Tribunal allowed the appeal for statistical purposes, remanding the matter to the Assessing Officer for fresh determination. The Tribunal emphasized that section 23(1)(c) should be considered conjunctively with section 23(1)(a) and highlighted the requirement that the property must have been intended to be let but remained vacant due to circumstances beyond the owner's control for section 23(1)(c) to apply. The Tribunal found that the Assessing Officer did not adequately assess whether the property was intended for letting or self-occupied, leading to the decision to set aside the previous orders and provide the assessee with a fair opportunity to present their case. Case-Laws Income Tax Fri, 19 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120897