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)
during the year is not to be taken as a pre-requisite for bringing the case of assessee within the sweep of section 23(2)(c), as long as property is let in the earlier period and remains vacant for the whole year under consideration which assessee continues to hold
