1985 (8) TMI 137

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....9,160. The assessment included the income of Rs. 760 from the house property of the assessee situated at Mallance, Spain. Subsequently, the ITO found that the assessee had not returned the income from his house situated at Glasgov, U.K., on the ground that it had remained vacant throughout the year. The ITO was of the view that, in order to be eligible for vacancy remission, the property should ha....

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....he ITO dissatisfied with the order of the CIT (A) the Department has filed the present appeal. 3. After going through the record and hearing the ld. Representatives of the parties, we do not find any valid reason to disturb the order of the CIT (A). It is not in dispute that the assessee is entitled employed in India. That being so, the house of the assessee situated at Glasgov could not be occ....