https://www.taxtmi.com/caselaws?id=210464 The Tribunal allowed the appeal, directing the Assessing Officer to re-adjudicate the matter by identifying properties under section 23(2), allowing the assessee to choose one as self-occupied, and determining the Annual Letting Value accordingly. The Tribunal emphasized the importance of providing a fair opportunity for the assessee to present relevant facts and evidence. The assessment order was found to be invalid due to incorrect facts and lack of opportunity for the assessee to rebut evidence, leading to the matter being restored for re-adjudication. en-us Fri, 06 Jan 2012 00:00:00 +0530 Fri, 10 Feb 2012 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210464 The Tribunal allowed the appeal, directing the Assessing Officer to re-adjudicate the matter by identifying properties under section 23(2), allowing the assessee to choose one as self-occupied, and determining the Annual Letting Value accordingly. The Tribunal emphasized the importance of providing a fair opportunity for the assessee to present relevant facts and evidence. The assessment order was found to be invalid due to incorrect facts and lack of opportunity for the assessee to rebut evidence, leading to the matter being restored for re-adjudication. Case-Laws Income Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210464