https://www.taxtmi.com/caselaws?id=57326 Jurisdiction was upheld because the assessment was made by an officer to whom valid jurisdiction had been assigned under section 127, and the challenge was untenable in light of the statutory framework governing income-tax authorities and jurisdictional objections. The notional annual value addition was deleted because the flat was found incomplete, without electricity or water connection, and not yet habitable, so it was not reasonably capable of being let under sections 22 and 23(1)(a) of the Income-tax Act, 1961. en-us Tue, 15 Feb 2005 00:00:00 +0530 Thu, 09 Dec 2010 16:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57326 Jurisdiction was upheld because the assessment was made by an officer to whom valid jurisdiction had been assigned under section 127, and the challenge was untenable in light of the statutory framework governing income-tax authorities and jurisdictional objections. The notional annual value addition was deleted because the flat was found incomplete, without electricity or water connection, and not yet habitable, so it was not reasonably capable of being let under sections 22 and 23(1)(a) of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 15 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57326