Assessee having two self occupied properties. In case of the second property, relevant provisions of the Rent control Act were applicable. The Assessing Officer is bound to determine the standard rent of the premises in accordance with provisions of Act. However ,where the standard rent has not been determined by the rent control authority , the Assessing Officer is duty bound to do the exercise him self and determine the standard rent as per the provisions of the relevant Rent Control Act.
Monday 28 November 2011
Jayantibhai Meghibhai v Addl CIT - Ahmadabad Tribunal
Assessee having two self occupied properties. In case of the second property, relevant provisions of the Rent control Act were applicable. The Assessing Officer is bound to determine the standard rent of the premises in accordance with provisions of Act. However ,where the standard rent has not been determined by the rent control authority , the Assessing Officer is duty bound to do the exercise him self and determine the standard rent as per the provisions of the relevant Rent Control Act.
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