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    <title>2014 (12) TMI 1111 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The court held that the rent should be considered as claimed by the appellant unless subsequently enhanced by the lessee, criticizing the Assessing Officer&#039;s flawed method of determining rent. Regarding the levy of tax on two assessees for the same period, the court found no justification for this action and remanded the matter for verification of the Will Deed and the Trust&#039;s status as legatee. The appeal was allowed, setting aside previous orders and requiring further examination by the Assessing Officer.</description>
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    <pubDate>Wed, 17 Dec 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=254768</link>
      <description>The court held that the rent should be considered as claimed by the appellant unless subsequently enhanced by the lessee, criticizing the Assessing Officer&#039;s flawed method of determining rent. Regarding the levy of tax on two assessees for the same period, the court found no justification for this action and remanded the matter for verification of the Will Deed and the Trust&#039;s status as legatee. The appeal was allowed, setting aside previous orders and requiring further examination by the Assessing Officer.</description>
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      <pubDate>Wed, 17 Dec 2014 00:00:00 +0530</pubDate>
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