The Revenue appears to be raising a contention that since the Assessee in any case leased out the property with effect from 1st April, 2008 without waiting for OC, the entire period during which the Assessee could have let this property, tax on notional basis should be charged. In our opinion, this is fallacious contention. In plain terms, between 1st January, 2009 to 31st March, 2009, the property was legally not occupiable and not occupied. Under such circumstances, charing of tax on notional rental basis and the question of interpretation of Section 23 (1) (a) of the Act did not arise at all. The issue perhaps arose because the Assessee computed the notional rental receipts for the said period of three months and claimed the vacancy allowance, which in our opinion was under mistaken belief of law.