2010 (12) TMI 1295

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....ani. ORDER Per T.R.Sood, AM: In this appeal, Revenue has raised various grounds but the only dispute raised by the Revenue is whether income received from ICICI bank was to be assessed as 'income from house property' or as 'income from other sources'. 2. After hearing both the parties, we find that identical issue came up before the Tribunal for A.Y 2005-06 in I.T.A.No.3008/Mum/2008. I....

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....py thereof filed in the compilation before us. In these facts of the case we find that the assessee become a deemed owner in accordance with the provision of section 27[iiib] r.w.s. 269UA(f)(i) of the Act. There is no material on record to suggest that the letter dated 24/11/2000 of M/s Vrindavan Lal Goverdhan Lal is not genuine. The fact that the agreement for letting out the premises to ICICI Ba....