plots to these
housing socities in the year 1960. The Bombay Housing Board also earmarked
certain plots as amenities and utilities plots. These plots were ... Government, certain
plots were allotted in common for the purpose of creating common amenities.
The individual plots allotted to each of the societies have been
approval for commencement and completion as one project
on a common plot of land.
2. At the outset, during hearing, Shri Sanjay Sharma,
learned counsel ... does not lay
down that the plot having minimum area of one acre must
be a vacant plot.
25. The question, therefore, to be considered
Land in Sq.mtrs 17718
Less: 40 x being road & Common plot etc. 7087
10031
Sale Price per Sq. mtrs ... allotment letters and
receipts issued with regard to particular plots, the right to the plots cannot be
denied in any case to the allottees. There
Scheme No.3 for final Plot
No.25 with Sneh Sagar Co.op.Hsg. Society Ltd. tenement No.13/B and 14/B
was purchased ... possession of building (land + construction) and
rights received through isment, common facilities, common plot parking and
other such rights was handed over
assessee constructed four floors each on plot no.44,Sh Shreshta Vihar, New Delhi
and Plot no.113,Sarita Vihar, New Delhi. During the year ... accounts
only when sale of all the floors on a common plot, was completed. It was
submitted that this was followed because no separate account
Year -2009-10
-2-
account of capital gain on sale of common plot & internal road
land.
2. It is, therefore, prayed that the order
plot, proportionate allocation of the cost of the plot should
have been allocated to the constructed area and not for the entire
plot area. Such ... region builder's plots / flat are
constructed on a plot that all the owners of the plot commonly own
the common area apart from
plot, proportionate allocation of the cost of the plot should
have been allocated to the constructed area and not for the entire
plot area. Such ... region builder's plots / flat are
constructed on a plot that all the owners of the plot commonly own
the common area apart from
whose behalf the claim is brought must be common or they must have a common grievance which they seek to get addressed. The defect ... benefit of all the persons having a common grievance, seeking a common relief and consequently having a community of interest against the same service provider
only on plot out of these, that is plot no. 4 and covered all other plots
without boundary wall with this plot ... part of its plot itself. The AO further noted that assessee has
covered all the four plots by a common boundary wall having one
common
