assessee. It
is common knowledge, under the various schemes floated by bodies like
housing boards, houses are constructed on large scale and allotted on
part
crores. Was it do
develop real estate or was it to construct an office for its own use is not
known as the same ... assessee. These are the facts which are especially within the
knowledge of the assessee and onus is on the assessee to bring on record
cogent
assessment to recompute the excess
interest paid to M/s. Microtech Constructions Pvt. Ltd. With these
observations, upheld the reassessment order passed ... merely on change
opinion without there being any material came to his knowledge
subsequent to original assessment. The Ld. A.R referring to the
reasons
separate residential house property on
09.03.2011.
iii) These two residential flats were constructed as two
residential house properties as it was proven by the completion ... conversion took place within
6
I.T.A. No.6099/Mum/2014
knowledge of assessee and with his consent as the legal owner
of these
Addl Cit Large Tax Payer Unit, Mumbai vs Reliance Industries Ltd, Mumbai on 12 April
Gopaldas Visram & Co. Ltd, Mumbai vs Dcit 4(2), Mumbai on 21 September, 2017
Gigaplex Estate P.Ltd, Mumbai vs Dcit Osd Ii Cen Rg 7, Mumbai on 10
The Bombay Dyeing & Mfg. Co. Ltd, Mumbai vs Dcit Rg 2(1)(1), Mumbai
Mumbai International Airport P. Ltd, ... vs Addl Cit 8(2), Mumbai on 13 November, 2017
Prakash M. Adani, Mumbai vs Dcit Cc 47, Mumbai on 23 August, 2017
आयकर अपील
