1986 (12) TMI 77

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.... ex parte assessment made in the proceedings under s. 146. In the assessment so completed on10th Sept., 1979, income from self-occupied property of the assessee was taken at Rs. 958 as declared by the assessee in the statement of income. This was on the basis of restricting the ALV of the property (E-12, Greater Kailash) to 1/10th of the partial income excluding capital gains. 2. Subsequently, ....

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....aid investment of Rs. 1,65,000 annual letting value would come to Rs. 13,750. On this basis, the ALV for this year would come to Rs. 10,312 for 9 months. (iv) On the basis of the above ALV, income from SOP subject to the limit of 10 per cent comes to Rs. 10,312. Allowing a deduction of 1/6th for repairs therefrom, what is to be assessed is Rs. 8,593. The ITO, therefore, substituted the figure o....

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....d in this view confirmed the ITO's action. The assessee is in further appeal. 6. We have heard both Shri M.L. Khanna, ld. counsel for the assessee and Shri D.K. Sharma, departmental representative. Though objections were taken to the effect that the assessee was not given a reasonable opportunity of being heard by the Commissioner(A), on enquiry it was seen that there was no substance in such o....