1979 (12) TMI 108

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....as shown to have been observed by the assessee, ended with S.Y. 2029. 2.The facts giving rise to the present appeal before us are, that the assessee has shown net self-occupied property income at Rs. 1250 for the built up area of a self-occupied property at Shahpur. The ITO considered this valuation as too low and observed that the built up area, rise in rent and other dates and on consideratio....

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....n ITA No. 1496 and 1497/Ahd/77-78 relating to asst. yr. 1973-74 and 1974-75 in the case of one Shri Dineshchandra B.Patel, The orders having been made on an appeal by the Revenue. 5. The parties upto the appeal have been categorical that the facts of the case in appeal before us were almost similar and identical with the facts of the case before the Tribunal A-Bench at Ahmedabad in the above me....