https://www.taxtmi.com/caselaws?id=186445 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to accept the plea regarding the determination of annual value based on actual rent received. The Tribunal emphasized that tax liability must be determined in accordance with the law, and technicalities raised by the Commissioner of Income Tax (Appeals) do not restrict the Tribunal's powers in considering claims made by the assessee. en-us Fri, 08 Apr 2011 00:00:00 +0530 Mon, 19 Sep 2016 11:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186445 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to accept the plea regarding the determination of annual value based on actual rent received. The Tribunal emphasized that tax liability must be determined in accordance with the law, and technicalities raised by the Commissioner of Income Tax (Appeals) do not restrict the Tribunal's powers in considering claims made by the assessee. Case-Laws Income Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186445