https://www.taxtmi.com/caselaws?id=57413 The tribunal ruled in favor of the assessee, allowing the appeals and granting relief under section 23(3)(b) of the Income-tax Act, 1961. The tribunal held that the assessee was entitled to the relief despite the property being occupied by his son, emphasizing the requirement of actual occupation by the owner for claiming the remission of annual letting value. The tribunal set aside the lower authorities' orders and instructed the Income Tax Officer to recalculate the total income based on the actual occupation by the assessee for the relevant assessment years. en-us Tue, 12 Feb 1985 00:00:00 +0530 Fri, 10 Dec 2010 10:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57413 The tribunal ruled in favor of the assessee, allowing the appeals and granting relief under section 23(3)(b) of the Income-tax Act, 1961. The tribunal held that the assessee was entitled to the relief despite the property being occupied by his son, emphasizing the requirement of actual occupation by the owner for claiming the remission of annual letting value. The tribunal set aside the lower authorities' orders and instructed the Income Tax Officer to recalculate the total income based on the actual occupation by the assessee for the relevant assessment years. Case-Laws Income Tax Tue, 12 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57413