Interest claim on let out even income not shown for let out

If the house is not actually let out and if the assessee has more than one houses, he can choose one as self occupied and the other will be deemed to be let out.

On the self occupied house, he will get hsg interest deduction upto Rs 150000/-

On the deemed to be letout house, unless the deemed income (Annual rent) is not shown as income, hsg Interest deduction cannot be claimed.

So, that interest will be disallowed.

Thank CA.Madhvi for reply....

but one more qu. if deemed income not shown...& if this case is in assessment then who is responsible for finding deemed income .AO or ASSESSE.