https://www.taxtmi.com/caselaws?id=213643 The Tribunal upheld the Assessing Officer's decision to add income under the head 'income from house property', rejecting the assessee's claim that the properties were vacant. The Tribunal also dismissed the appeal regarding the treatment of confirmation letters as additional evidence, agreeing with the lower authorities that the letters did not alter the facts on record. The judgment underscores the significance of factual possession in determining income from house property and the limited value of corroborative letters in appellate proceedings. en-us Fri, 14 Oct 2011 00:00:00 +0530 Wed, 30 May 2012 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213643 The Tribunal upheld the Assessing Officer's decision to add income under the head 'income from house property', rejecting the assessee's claim that the properties were vacant. The Tribunal also dismissed the appeal regarding the treatment of confirmation letters as additional evidence, agreeing with the lower authorities that the letters did not alter the facts on record. The judgment underscores the significance of factual possession in determining income from house property and the limited value of corroborative letters in appellate proceedings. Case-Laws Income Tax Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213643