which has affected the plot size of a number of plots. Examples are:
1. Straightening of the boundary between Plot No. 261 and 268 which ... size of Plot Nos. 175 to 179 has also reduced by demarcating of fresh Final
Plot Line.
3. Similarly, bulge between Plot
plots: (i) sub-plot
526/1 of 1730 sq. mt. (ii) sub-plot 526/2 of 664.72 sq. meter and (iii)
common plot ... land of plot 526 from its
various owners and subdivided the plot into sub plot 526/1, 526/2
and common plot as detailed
assessment of the capital gains on sale of the
common plot, which is not the subject matter of assessment
in the hands of the society ... Assessing officer erred in taking the cost
of acquisition of the common plot sold during the year as
Rs. Nil and in consequently calculating long
that assessee along with 13 other co-
operative societies owned a common plot conveyance deed (sale deed)
of which was executed in their favor ... Bombay Housing Board. The
assessee owned only 5.00% share of said common plot admeasuring
4780.6 square meters bearing plot no. 4A/7 bearing
meter of land sold to the purchaser
along with the common plot admeasuring 300.09 sq. meters for which
no consideration is received by the seller ... regulations, stamp duty has been collected by the authority on this
common plot also. Had the ld. PCIT gone through these facts and
circumstances, then
purchase of a plot.
8. The facts of this ground are that the assessee purchased a plot of land along with one built-up room ... 18th Feb., 2004, stated that the fair market value of this plot commonly known as godown, ranged between Rs. 9 lakhs to Rs. 12 lakhs
Noticee No.2 and ASA were located in a common plot. Noticee No.1 was located in premises owned by ASA and ASA in premises ... owned by Patel Sales Corporation, a sister concern.
viii. A common PBX system was used by three units, which was located in Noticee
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
112A and D-112B are part of a
common plot( Refer Asst Order Pg 7) . In respect of Plot
mtrs
undivided share in the land used for internal common roads and common
plots. Thus, the plot area has been worked
