CLASSIC MALL DEVELOPMENT COMPANY LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6(2)(1), MUMBAI
In the result, appeal of the assessee is allowed
ITA 5320/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Mar 2025AY 2016-17
Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2016-17
For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri R.A. Dhyani, CIT DR &
Section 143(3)Section 23(1)Section 23(1)(a)
allow benefits of vacancy to the assessee for house property remaining vacant for whole of the year, unlike provisions contained in erstwhile section 24(2)(ix). This intent is factored in the provisions contained in section 23(1)(c).
7. From the perusal of page 13 of the impugned assessment
