2023 (4) TMI 1353

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.... D. PADMAHSHALI, AM; This appeal is directed against the order of Commissioner of Income Tax(A)-11, ['CIT(A)'] dt. 25/01/2022 passed u/s 250 of the Income-tax Act, 1961 ['the Act'] in relation to assessment year ['AY'] 2014-15. 2. The only issue raised in this appeal is against the confirmation of the addition on account of determination of annual letting value in respect of unsold residential ....

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....T (A) placing reliance on the decision of Hon'ble Delhi High Court in the case of 'CIT Vs Ansal Housing Finance & Leasing Co. Ltd.' reported in 354 ITR 213, affirmed the addition. 4. Aggrieved assessee in present case seeking reversal of impugned addition on the substantive ground of inapplicability of provisions of section 23 of the Act. 5. After hearing to rival contentions of both the parties....