potential of the
sale plot Nos. 183 and 185 with all car parking, common open spaces etc.,
Siroya Developers Vs. ITO , 17(3)(3), Mumbai ... potential of the sale plot Nos. 183 and 185 with all car parking,
common open spaces etc. All cost of future development in excess
consideration of Rs. 88.09 lacs for
transfer of the flat alongwith open plot. [Ref: Pg. No. 178 of the P.B.].
f) The Collector ... belong to
the Transferor, but was a common plot of land allotted to the society for its
common use. Further, the additional constitution of around
provide to its members open plots for housing or dwelling houses or flats and also to provide the members common amenities and services. Shri Patil
provide to is Members open plots for housing or dwelling houses of Flats and also to provide the Members common amenities and services. Shri Patil
also observed that an open plot/ terrace cannot be termed
as house property as it is the common amenity for use of
Members of society
that all the buildings are part of
one common layout on a single plot of land which is of 36,365 sq
mts with ... land under common amenities such as
internal roads, open area, club house, amenities area etc. are
common to all the buildings. There is no-boundary
joint lease right holder in respect of
plot No.5 of M/s. Presidency CHS Ltd. during the period under
consideration and prior two years ... open market to persons unrelated and
unconnected with the society who are presently the residents of such
residential units. These people enjoy the common amenities
project having residential units with permissible commercial user, then it is
not open to the income tax authorities to contend that the expression
'housing ... projects constructed
during the specified period, on a specified size of the plot with residential
units of the specified size, it cannot be inferred that
corresponding bar on a
residential housing society where formed by the plot owners, is misconceived, and the
only implication, if at all, of non-issue ... membership,
but also thereby allowed its members to purchase TDRs from the open market and load it
to their existing structures. As found
Harisons Steel Ltd. Vs. DCIT 12(2)(2)
Plot No. Survey Gut No. Mumbai -400001
194, Nehroli Wada
Thane - 421312
स्थायी ले खा सं ./जीआइआर ... these appeals are
adjudicated together by this common order.
ITA No.3943/Mum/2023
"Re-opening not Proper: -
1.1. The learned CIT(A) erred
