Joint ownership of house properties complexities

Mr. X owns 3 properties as follows: Property A - 100% owned by Mr. X,  Property B - 50% by Mr X and 50% by Mrs. X  and Property C - 50% by Mr. X and 50% by Mrs X.  Mr X and Mrs X live in Property B. Other 2 properties (i.e. Property A and Property C) are vacant throughout FY 2013-14. In income tax return of Mr. X he wants to show Property A as self occupied by him and property B self occupied by Mrs. X. Can the following be shown in return of Mr. X : Property A - self owned by Mr. X hence income from property A = NIL. Property B - self occupied by Mrs. X - hence income from Property B = NIL  and Property C - deemed to be let out in ratio of 50%; and Can following be shown in Return of Mrs. X : Property A - Not applicable (ignore) Property B - self occupied Property C - Deemed to be let out in ratio of 50% Thus Can Mr. X and Mrs X end up showing just 1 property as deemed to be let out?

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