https://www.taxtmi.com/caselaws?id=121469 The tribunal deferred a conclusive decision on the treatment of rental income, emphasizing the need for a detailed examination of the property to determine the appropriate income classification. The appellant's claim to be deemed the owner under section 27(iiib) was not accepted as the property in question was identified as land with structures but no buildings, failing to meet the criteria for house property. The tribunal criticized the assessing officer's lack of attention in subsequent years and directed a fresh examination for accurate income classification, allowing the appeal for statistical purposes. en-us Wed, 22 Apr 2009 00:00:00 +0530 Mon, 30 Jul 2012 18:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121469 The tribunal deferred a conclusive decision on the treatment of rental income, emphasizing the need for a detailed examination of the property to determine the appropriate income classification. The appellant's claim to be deemed the owner under section 27(iiib) was not accepted as the property in question was identified as land with structures but no buildings, failing to meet the criteria for house property. The tribunal criticized the assessing officer's lack of attention in subsequent years and directed a fresh examination for accurate income classification, allowing the appeal for statistical purposes. Case-Laws Income Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121469