roads and
construction of building up to plinth area, etc. The revised layout sanctioned plan
was dated 24.06.1998 which also had pre-printed activities / conditions ... first layout plan dated 01.08.1996 was not
acted upon. The revised layout plan dated 24.06.1998, under which certain
conditions had to be fulfilled. Thereafter, first
granted as per plan attached. Further, the
assessee furnished revised layout plan for the residential project under the name and
style of M/s. Suman ... Paper Book and is for 127 row houses, the revised layout plan
sanctioned by the Grampanchayat on 28.10.2007. At page 79 of the Paper Book
that the said construction had been
lost due to the revised Board Conceptual Layout, which was finalized on
10.02.2009, hence the said expenditure ... make
approach road and also the expenditure booked because of revised Board
Conceptual Layout, under which the earlier delivery chambers constructed by
the assessee were
assessee however, carried out certain changes in
the layout plan and revised the building plans ... layout plan, as per
commencement certificate dated 29.03.2007 and 11.12.2009. The revised layout
3
ITA No.475/PUN/2016
M/s. Surana Mutha Developers
included
revised-3)
46, 48, 52 53 21.03.2007
6 30.03.2007
(revised-4)
7 54, 57, 61 67
05.05.2009
(revised-5)
1.3 Letter dated 04.11.2015 from ... certificate No. CC/1269/04 dated 06.07.2004 (PBD
page 70).
(iii) Revised layout was sanctioned in the year 2007 (PBD
page
revised-3)
46, 48, 52 53 21.03.2007
6 30.03.2007
(revised-4)
7 54, 57, 61 67
05.05.2009
(revised-5)
1.3 Letter dated 04.11.2015 from ... certificate No.
CC/1269/04 dated 06.07.2004 (PBD page 70).
(iii) Revised layout was sanctioned in the year 2007 (PBD page
revise the building plan, he has to submit a
revised plan for which the building permission authorities issue
revised commencement certificate alongwith revised plan ... already been
started right from the year 1995 and only revised layouts were
5
got approved from year to year. The assessee had not
furnished
considered the
project of 20,052.62 sq.mt. in which the revised layout plan was on
total area ... issued by Building Control Department of
Pune Municipal Corporation. In the revised layout, total area of
plot was worked
building plans were revised and also the
layout. As per the revised layout, one more building No.D was included in the
project. The Assessing ... plan and the building plans were
revised along with the revision of layout plans and one more building No.D
was envisaged for construction
2008 including the buildings as per the revised
Building plan.
d) The First Layout & Building Plan sanction for the construction
of 5 Buildings ... Separate Project from
the revised Layout & Building Plan therefore the appellant is
not entitled for the claim for the 5 Buildings Completed
