https://www.taxtmi.com/caselaws?id=26663 Reopening under section 147(a) was upheld where house-property income had escaped assessment, following prior authority on identical facts. The court also held that exemption under section 23(3)(a) was unavailable because the assessee's vacant house was kept unused by choice while he stayed with his father in the same city; the statutory condition requires inability to reside in the property due to business or professional necessity. On those findings, the reference was decided against the assessee on both issues. en-us Sat, 27 Jul 1985 00:00:00 +0530 Sat, 06 Feb 2010 16:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26663 Reopening under section 147(a) was upheld where house-property income had escaped assessment, following prior authority on identical facts. The court also held that exemption under section 23(3)(a) was unavailable because the assessee's vacant house was kept unused by choice while he stayed with his father in the same city; the statutory condition requires inability to reside in the property due to business or professional necessity. On those findings, the reference was decided against the assessee on both issues. Case-Laws Income Tax Sat, 27 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26663