License Fees from Commercial Spaces Classified as House Property Income, Assessment Notice Invalidated Under Section 143(2)

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....ITAT allowed the assessee's appeal, holding that license fees from commercial spaces in mall/warehouse should be assessed under house property income, consistent with previous years' treatment. The tribunal directed the Assessing Officer to assess income under house property and delete the addition to total income. Additionally, the ITAT found the section 143(2) notice invalid due to non-compliance with CBDT instructions, rendering the entire assessment proceeding void. The decision upheld the principle of maintaining consistent income classification across assessment years and emphasized procedural compliance in tax proceedings.....