through the record, Learned
CIT(Appeals) arrived at a conclusion that mutation order was passed by the
5
MCD on 30.3.1995 whereby the property ... show that
reliance put by the Learned CIT(Appeals) on the mutation order available on
record of municipality which is maintained in the ordinary course
assessee. Therefore our findings given in
former part of this order shall apply mutates mutandis.
8. In the result both the appeals of the assessee
assessee.
2. The assessee appealed to the CIT (Appeals), who vide consolidated order dated 21-2-1995, agreed with the Assessing Officer and dismissed ... mutation of the Jor Bagh property. This application is placed at page 22 of the paper book. We have elsewhere mentioned in this order that
from the same impugned order, both
these appeals were heard together and disposed off by way of this
consolidated order for convenience.
2. The grounds ... account of mutation of land.
4.1 Before us, the Ld. DR submitted that Ld. CIT(A) has not
passed a speaking order on the issue
length price was determined by
the TPO in order dated 30.9.2009 for assessment year 2003-04, a
copy of which was placed before ... point was not considered. Even if
this decision is applied mutates mutandis to the orders of the Tribunal,
the revenue will have to show that
made
addition by observing in his order in para 3 as under:
"Mutation expenses:
From the purchase account of land, it is seen that ... Mutation Expenses Rs. 9,87,377/-
Rs. 14,12,97,149/-
16. The learned CIT (A) in his order has noted that, the
assessee
similar
lines of the order mentioned (supra) and also for the fact
that the rational given is applicable mutates mutandis for
the instant case ... paid.
11. In the result, the appeal of the assessee is dismissed.
Order pronounced in the open court on 18.04.2018
Sd/- Sd/-
(AMIT SHUKLA
also same.
7. On the other hand, ld. DR relied upon the order of AO &
CIT(A).
8. We have carefully considered the rival ... file of AO with the aforemention4ed observations. The
above mentioned orders of the Tribunal mutates mutandis will
apply to the present cases. Therefore, we pass
Equivalent citations: [2006]5SOT262(DELHI)
ORDER
Pradeep Parikh, V.P.
This appeal by the assessee is directed against the order of the learned Commissioner (Appeals ... being expenses incurred in connection with the mutation of property and Rs. 46,504 representing cost of pagers each costing less than
36ITD400(DELHI)
ORDER
M.A. Bakshi, Judicial Member
1. These three appeals filed by the assessee are directed against the orders of CIT(A)-VIII ... mutated in her name in municipal records. The CIT(A) on receiving a proposal from IAC(A) Range-VIII, New Delhi, passed orders under Section
