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TMI Blog1985 (8) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee situated at Mallance, Spain. Subsequently, the ITO found that the assessee had not returned the income from his house situated at Glasgov, U.K., on the ground that it had remained vacant throughout the year. The ITO was of the view that, in order to be eligible for vacancy remission, the property should have been let out for atleast a part of the year. According to him, therefore, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appeal. 3. After going through the record and hearing the ld. Representatives of the parties, we do not find any valid reason to disturb the order of the CIT (A). It is not in dispute that the assessee is entitled employed in India. That being so, the house of the assessee situated at Glasgov could not be occupied by him by reason of his employment in India. Hence the assessee was entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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