DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

d. Basically, the assessee and Trophy Estates Private Limited, seller/builder are under the control of the assessee; therefore, the delay in the construction cannot be exclusively assigned to Trophy Estates Private Limited. e. The assessee failed to bring the copyof approved/sanctioned map (for construction over the plot by the Competent Authority) prior to the date of initial payment of Rs.7.00

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed