premises / property did not belong to
the Transferor, but was a common plot of land allotted to the society for its
common use. Further ... claimed to own, did not belong to
him, but was a common plot of allotted to the society and hence no
individual member
development (after reduction on account
of common plot road etc) and on the basis of 1.6 FSI, it was eligible to
construct
Developer developed the land as per agreement and sold the different plots to 17 Purchasers. It is submitted that the Complainant/Respondent No.1 paid ... have formed a scheme of dividing the land into several smaller plots having common passage for ingress and egress leading to the nearest public road
plots is in excess of 1 acre i.e. the size of plot of Sector No.1 was
7612.76 sq.mtrs. and plot of Sector ... respective Sectors under consideration. Where
the plots had not been amalgamated and the commencement certificate is
common, only because the assessee held the right
after realization of such refundable amount on further sale/resale of the Plot to any other party"
"36. If the Allottee(s) fails ... already paid huge amount. He is a common man. Faced with fear of forfeiture and cancellation of plot, he might have signed the Buyer
Investigation Wing, it was found that these were plots only having a
common boundary wall owned by Purohit Family and no office of any company
land and sale, was used to divide the land into different plots of
small sizes after earmarking major portion of land for roads, public
facilities ... laid roads, divided the land into various plots after leveling etc. It
is in the common knowledge of everybody that the assessee should have
incurred
CHANDRAS GREENS PROJECTS of Kolkata in a plot of land
situated at Eastern Metropolitan Bye-pass commonly known as
BANTALA HILLOCK and made full payment
opined that the Assessee had given plots to the plot holders on sub-
lease basis and received one time payment of Rs.8 lac however ... plot holder was not entitled
to transfer the plot as a gift or mortgaged etc. before the prior
sanction from the Assessee company. The plot
plot was
allotted to the appellant for commercial use only.
2. In the allotment letter of JDA, it is clearly mentioned
that the plot allotted ... 2014_
Sarita Devi Garg Vs. ITO
6. It is common knowledge that commercial plots are
much costlier than residential plots and therefore no
sensible person
