Income from House Property

Nikhil Agrawal (Article trainee) (52 Points)

21 July 2009  

 

Facts
 
An assessee stays in Mumbai (Bandra area) in a house provided by the company and does not pay any rent towards it. He works in Mumbai. However, a certain value of the house is included in the salary income of the assessee. The assessee does not claim any HRA.
 
The assessee has 3 flats in Mumbai (in Andheri area).
 
Our understanding
 
It is understood by me that it is not due to reasons of employment that the assessee is not able to occupy ie stay in any of his self owned houses. [Reference: section 23(2)]
 
Query
 
In light of the above facts can the assessee claim any of these 3 houses as “self occupied property” ?