garden in the front and rear portion of the open area
of the said plot. There is no pleading in the Complaint that
there ... open area of the plot. The Complainant has
pleaded in paragraph 19 of the Complaint that the OPs had
held out that the common area
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
plot belongs to Smt. Lily Mishra and right
portion of this plot belongs to Shri Sangam Mishra. On the left half of
this plot ... floor. This property is adjacent to
Sardarpura School, Udaipur having common boundary wall with opening
to the school.
13 ITA No. 152/JP/2017
Scholars
disposed of by
this common order for the sake of convenience and brevity.
3. The common grievance relates to the deletion of the addition ... allowed only out of current income. Any
expenditure met out of opening funds should not be allowed and therefore, the
assessee's deficit
entered into an Agreement of sale of open house plot bearing No.30 admeasuring 300 square yards, in Sy.No.422/1, 423, 423 (part ... house plot and Rs.23,30,000/- for construction cost and accordingly paid Rs.32,01,608/- for open plot and construction charges including registration
material to treat assessee's case as that of a common plot size
having relatively higher non utilization of FSI beyond 32% because ... This Revenue's appeal is partly allowed.
[Pronounced in the open Court on this the 22nd day of September, 2017.]
Sd/- Sd/-
(PRAMOD KUMAR
years, Occ: Housewife,
R/o H.No.3-6-44/8/2, Plot No.41,
Vivekananda Nagar Colony,
Kukatpally, Hyderabad - 500 072.
Opposite parties
Counsel ... including common areas and car parking) along with undivided share of land 50 sq. yds (out of 252 sq.yds) constructed on plot
plot No.85/part & 86 in Pooja Enclave, Sy.no.344, situated at Athvelly, Medchal mandal, RR district along with all common amenities ... holder of the landlords conveying the title in respect of open plot No.85/part & 86 measuring 150 sq. yards. It also executed Construction
M/S. New Delhi Television Ltd., New ... vs Dcit, New Delhi on 14 July, 2017
Jawahar B. Purohit, Mumbai vs Asst Cit Cen Cir 22Xc, Mumbai on 20 September, 2017
