sewerage system, passages,
gardens, platforms, common assets such as generators, pumps, lifts, etc. of a
complex situated at plot No. GH-03, Sector Beta
business of construction and it is a
common practice in the construction business that shops/plots are
booked in advance against initial amount and then
appeals against a common order dated 23.11.2009 of the ld. CWT(A) concluded
that that the land(.plot no. 14/6,site IV,Sahibabad Industrial
Since the issues involved in these appeals
and cross objections are common, these appeals and cross objections
were argued together by both the parties, hence ... departmental appeals the common issue involved is
regarding application of Section 50-C in respect of following
properties:-
(i) Industrial leasehold plot
Income Tax, vs. M/s Jindal Poly Films Ltd.,
Central Circle-22, Plot No. 12, Sector-B-1,
New Delhi Local Shopping Complex,
Vasant Kunj ... respectively. Since some of the
grounds raised are common and connected and these appeals were
heard together, they are being consolidated and disposed
these appeals are filed by the Revenue with the following common
grounds of appeal.
"1. The order of the Ld.Commissioner of Income ... accepting the
registration charges paid to the state government for registration of plot and
is showing the same under the head of loans advances recoverable
time of hearing.
2. The appeal and cross objections filed have some common issues. They
were heard together and, for the sake of convenience, they ... appeal No.1 and Ground No.2 of CO raise a common issue.
This issue has been discussed by the Assessing Officer in para
Tokio General Insurance Co. Ltd.,
Circle-11(1), 4th & 5th Floor, Plot No.-3,
New Delhi. Sector-29. Gurgaon-122001.
PAN-AAACI7573H
(APPELLANT) (RESPONDENT ... General Insurance Co. Ltd., VS DCIT,
th th
4 & 5 Floor, Plot No.-3, Circle-11(1),
Sector-29. Gurgaon-122001. New Delhi
Developers (P) Ltd., Vs. Income-tax Officer,
Sagar Complex, Plot no. 5, ward 5(4), New Delhi.
Ist Floor, L.S.C.
New Rajdhani Enclave ... Developers (P) Ltd.,
ward 5(4), New Delhi. Sagar Complex, Plot no. 5,
Ist Floor, L.S.C.
New Rajdhani Enclave,
Main Vikas Marg
Venubhai
Circle-17 (1) Enterprises Pvt. Ltd.
C.R. Building B-604, Plot No.37,
New Delhi Sector-6, Dwarka,
New Delhi.
PAN: AABCV1369H ... Addl. CIT
Pvt. Ltd. Shree Balaji Apartment Range-17,
B-604, Plot No.37, New Delhi.
Sector-6, Dwarka,
New Delhi.
PAN: AABCV1369H