https://www.taxtmi.com/caselaws?id=344377 The Tribunal directed the Assessing Officer to reexamine the appellant's claim regarding the determination of Annual Letting Value under section 23(1)(a) of the Income Tax Act, setting aside the Commissioner of Income Tax (Appeals)'s order for further assessment. Additionally, the Tribunal instructed the AO to review the applicability of section 23(1)(c) for properties remaining vacant during the assessment year, emphasizing the need for a decision in accordance with the law. The appeal was treated as allowed for statistical purposes, with the Tribunal's decision issued on 7th June 2017. en-us Wed, 07 Jun 2017 00:00:00 +0530 Fri, 16 Jun 2017 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344377 The Tribunal directed the Assessing Officer to reexamine the appellant's claim regarding the determination of Annual Letting Value under section 23(1)(a) of the Income Tax Act, setting aside the Commissioner of Income Tax (Appeals)'s order for further assessment. Additionally, the Tribunal instructed the AO to review the applicability of section 23(1)(c) for properties remaining vacant during the assessment year, emphasizing the need for a decision in accordance with the law. The appeal was treated as allowed for statistical purposes, with the Tribunal's decision issued on 7th June 2017. Case-Laws Income Tax Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344377