SHRI PREMKUMAR MENON,,CHENNAI vs. ACIT, NCC-17(1),, CHENNAI
In the result, the appeal of the assessee is allowed
ITA 3070/CHNY/2019[2016-17]Status: DisposedITAT Chennai21 Sept 2022AY 2016-17
Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.3070/Chny/2019 िनधा"रण वष" /Assessment Year: 2016-17 Shri Premkumar Menon, The Asst. Commissioner Of “Menon Eternity Building” Vs. Income Tax, (10Th Floor), No.165, Non Corporate Circle-17(1), St. Mary’S Road, Alwarpet, Chennai. Chennai – 600 018. [Pan: Aiapp-7309-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Vijayaraghavan, Advocate ""यथ" क" ओर से /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 05.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 21.09.2022
For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(3)Section 24
permanent character, and shot be altered without the consent of all apartment owners. The percentage of the undivided interest in such common areas and facilities and the limited common areas and facilities shall not be separated from the apartment to which it appertains, and shall be deemed to be conveyed or encumbered with the apartment whether or not such interest
