TaxTMI 
TaxTMI 
2019 (7) TMI 1753
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.... for both the properties and thereby confirming following additions :- 2010-11 Rs. 9,06,146/- 2011-12 Rs. 9,06,146/- 2012-13 Rs. 9,96,760/- Additional ground has been raised by the assessee in this appeal which reads as under :- "Without prejudice to Ground No. 1, the assessee submits that in case of Flat No....
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.... referred to certain decisions also in this regard. Without prejudice to the above the assessee submitted that the present lettable value for financial year 2013-14 per square feet is approximately Rs. 60/- for Kalpana property. The Assessing Officer rejected the contention raised by the assessee. Taking prevailing rate of rent at Marine Drive for financial year 2013-14 at Rs. 60/- per square feet as submitted by the assessee, the Assessing Officer estimated the rate for financial year 2009-10 at Rs. 50/- per square feet. Accordingly, he computed notional rental income of the assessee at Rs. 9,06,146/- in respect of property at Flat No. 16 & 18 at Kalpana. Similar additions were also made in other assessment years. 5. Upon assessee's ....
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.... same have been considered as "one house property", though the same are more than one residential units and hence treated as SOP. 6. Thereafter learned CIT(A) referred to the case laws in this regard and proceeded to reject the assessee's contention and uphold the action of the Assessing Officer. 7. Against this order the assessee is in appeal before us. 8. We have heard both the counsel and perused the records. Learned counsel referred to the additional ground and also submitted that a decision of ITAT in the case of co-owner Smt. Vidyaben Bhagwan Kotak in respect of the same flats in which she had half shareholding in Flat No. 16 & 18 at Kalpana, in which the ITAT at paragraph 10 of the said order has accepted that these flats ar....