acre' of the plot of land.
AO excluded certain areas meant for common amenities.
4. During the First Appellate proceedings, the CIT(A) allowed ... that these
decisions are relevant for the proposition that the common areas,
amenities, common roads, area meant for transformer etc., are required
to be included
plot was mentioned as 4000 sq.mtrs. in the sanctioned building
plan; and on the said plan itself, in the middle, plot area by
triangulation ... case of
assessee before the Tribunal was that in common parlance, one acre
of plot of land was referred to as 40R, which in turn
MZSK & Associates,
Chartered Accountants,
Level 3, Business Bay,
Plot No.84, Wellesley Road,
Near RTO, Pune - 411 001
PAN : AAACG6703F .... अपीलाथ /Appellant
Vs.
ACIT ... MZSK & Associates,
Chartered Accountants,
Level 3, Business Bay,
Plot No.84, Wellesley Road,
Near RTO, Pune - 411 001
PAN : AAACG6703F .... अपीलाथ /Appellant
Finolex Plasson Industries Pvt. Ltd.,
Plot No. 399, Urse, Taluka-Maval,
Distt.-Pune - 410506
PAN : AABCP1939K
.......अऩीऱाथी / Appellant
बनाम / V/s.
Dy. Commissioner of Income ... Pune
.......अऩीऱाथी / Appellant
बनाम / V/s.
Finolex Plasson Industries Pvt. Ltd.,
Plot No. 399, Urse, Taluka-Maval,
Distt.-Pune - 410506
PAN : AABCP1939K
......प्रत्यथी / Respondent
Assessee
Cosmos Cooperative Bank Ltd.,
Cosmos Tower, Plot No.6,
ICS Colony, University Road,
Ganeshkhind, Shivajinagar,
Pune - 411007
PAN : AAAAT0742K .......अपीलाथ / Appellant
बनाम / V/s.
DCIT ... They are filed against the
separate orders of CIT(A)-5, Pune, commonly dated 31-05-2016.
Penalties levied
MZSK & Associates,
Chartered Accountants,
Level 3, Riverside Business Bay,
Plot No.84, Wellesley Road,
Near RTO, Pune - 411 001
PAN : AAACG6703F .... अपीलाथ /Appellant ... consideration
for the A.Yrs. 2005-06 & 2006-07 against the common order of CIT(A)-I,
Pune, dated 28-02-2014. Amended grounds
taken up together for
adjudication and are being disposed of vide this common order.
3
ITA Nos.1310, 1311 & 1312/PUN/2016 ... Government for CIDCO in 1970. In lieu of land acquired
a developed plot of land being No. 12, Sector-10, Kamothe admeasuring
अपीलाथ /Appellant
Vs.
Shraddha Constructions & Power
Generation Pvt. Ltd.,
A-1, Plot No.887 A,
Shirole Road,
Pune - 411 004
PAN : AAICS6691L .... यथ / Respondent ... 2015
A.Y. 2009-10
2. Revenue raised common issues in both the appeals Therefore,
grounds raised by the Revenue
same constitutes an integral part of the housing project. The
area of common roads, area of transformer etc. obviously fall within the
meaning of amenity ... Shri Sudhir K. Bothara
Therefore, on facts, the total area of the plot of land is 4500 sq.mtrs
which includes the area meant
Indian Seamless Enterprises Ltd.
CTS No.199, Plot No.03,
Lunkad Towers, Viman Nagar,
Nagar Road, Pune-411 014
PAN : AAACI3891C
.......अपीलाथ / Appellant
बनाम ... order of Commissioner of Income Tax
(Appeals)-12, Pune dated 10.09.2015 common for the aforementioned
assessment years.
2
ITA Nos.1638 to 1641/PUN/2015
