1976 (3) TMI 80

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..... leted but which was not immediately occupied for some reason or other. The valuation date of the assessee is 4th Nov., 1972. He was owning a tilled house earlier. This was pulled down and he commenced construction of a storey building on the same site. The construction was commenced on 22nd Sept., 1971. The ground floor was completed on 12th Jan., 1972 and the first floor on 10th March, 1972. Elec .....

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..... n finishing touches had to be given. It is well known in these days of shortage of house that houses are occupied even before the finishing touches are given. We are satisfied that on the valuation date of the house was ready for occupation. If it was ready for occupation the exemption claim should be allowed. It is not material that the house was actually unoccupied. What has to be seen is whethe .....

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