Mange Ram Mittal vs Asstt. Cit on 18 August, 2006
ORDER
S.C. Tiwari, A
Dcit, New Delhi vs Sh. Mohinder Puri, New Delhi on 19 June, 2018
//FIT FOR
Vaibhav Jain, Delhi vs Acit, New Delhi on 12 April, 2018
Vaibhav Jain V ACIT
shall first deal with the common point for both the appeals which has reference to a claim for deduction under Section 35CC ... Government land. Adjoining thereto, there was 6-acre of open plot of land belonging to Gram Panohayat. The Gram Panchayat was willing to hand over
Mange Ram Mittal vs Assistant Commissioner Of Income Tax on 18 August, 2006
Equivalent citations
Dcit Central Circle - 5, New Delhi vs Neera Wig, New Delhi on 29 April, 2025
Pradeep Wig,New Delhi vs Acit Central Circle-5, New Delhi on 29 April, 2025
particularly
where the AO observed that 3 plots were purchased separately through 3 separate
registered purchase deeds and three separate buildings plans were approved ... interesting to note that in the assessment made after re-opening of the case, the
AO held that each of 3 houses is independent house
Three Utilities with common
W.C. therein, alongwith 67.5% undivided, indivisible and
impartible ownership rights in the said plot of land measuring ... utility with common WC also in the new
construction. The 32.5% undivided, indivisible and impartibly ownership rights
in the said plot of measuring 300 square
disposed of by this common order.
2. The first issue for consideration in both the years relates to re-opening of assessments. At
the time ... assessee did not press grounds relating to re-opening of
assessment and, therefore, the same are dismissed, as not pressed.
3. The remaining issue which