ITAT deleted notional ALV of vacant property as it wasn't possible to let-out property just after its completion

IT : Where assessee constructed a property and same was bought to tax by Assessing Officer under section 23(1)(a) only after one month, on ground that said property remained unsold and vacant at end of financial year, since there was no possibility to let out property just after its completion, impugned addition was to be deleted

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