1980 (5) TMI 90

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....ed the original assessment by computing the property income at loss of Rs. 1,258 in asst. yr.1975-76 and at Rs. 281 in asst. yr. 1976-77, ITO, thereafter rectified the said orders u/s 154 on the ground that as in both the years the house property was newly constructed property to which second proviso to s.23 was applied therefore, the income from the said property had to be taken at Nil. 3. Whe....