2017 (6) TMI 648

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....d 16- 01-2017 passed by Ld CIT(A)-28, Mumbai and it relates to the assessment year 2012-13. The assessee is aggrieved by the decision of Ld CIT(A) in confirming the Annual letting value determined by the AO. 2. The assessee owned a commercial premises admeasuring 2775 Sq.ft. It did not declare any rental income there from during the year under consideration. The assessee submitted that the pror....

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....ring the year under consideration. Accordingly he submitted that the provisions of sec. 23(1)(c) shall apply to the facts of the present case and hence the Annual letting value should be taken as NIL, as the property has remained vacant during the whole of the year. In this regard he placed reliance on the decision rendered by the co-ordinate bench in the case of M/s Informed Technologies India Lt....