https://www.taxtmi.com/caselaws?id=39667 The court upheld the Income-tax Officer's jurisdiction under Section 147(b) based on new information from a valuation report, dismissing challenges to the report's validity and the constitutional validity of Sections 22 and 23 of the Income-tax Act, 1961. Parliament's legislative competence to tax the notional letting value of self-occupied property was affirmed, leading to the dismissal of the petitions with costs. en-us Mon, 04 Nov 1974 00:00:00 +0530 Mon, 19 Apr 2010 16:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39667 The court upheld the Income-tax Officer's jurisdiction under Section 147(b) based on new information from a valuation report, dismissing challenges to the report's validity and the constitutional validity of Sections 22 and 23 of the Income-tax Act, 1961. Parliament's legislative competence to tax the notional letting value of self-occupied property was affirmed, leading to the dismissal of the petitions with costs. Case-Laws Income Tax Mon, 04 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39667