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I.T.A. NO.1611/KB OF 2003, DECIDED ON 12TH MARCH, 2005. versus I.T.A. NO.1611/KB OF 2003, DECIDED ON 12TH MARCH, 2005.


Section 19 (1) (b) assesses the income received from the property, the assessee, who claims that the property was inherited by the tenants and fully occupied so that The rent increase case is being heard in the courts and all tenants are disputing their rent in the courts. The First Appellate Authority had no justification for estimating the annual letting value, but the facts were told that the first appellate authority's accuracy guidelines on the annual costs of inherited property were not valid, as the property explained That was property. Inherited property and occupancy of the tenants altogether, but the Assessing Officer failed to make any inquiry and to confirm to the tenants of the property relating to the rent that the appellant had submitted to the Tribunal. The First Appellate Authority was fully justified. Retained the order of the First Appellate Authority

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