Hi firends
I have a query relating to Income Tax Assessment Proceedings. One of my Client was owner of two houses in A.Y 2007-08 but he did not file return for Income from house property. Now his case selected for scrutiny and A.O has passed Assessment Order and has made an addition of 10% of declared value of one of his house deemed as letout.
In fact the second house was also occupied by the assessee's 80 years old parents.
Can any one suggest me a case law to above situation to quote in appeal proceedings.
Thanks & Regards
Kirti Sharma