GALLERIA CONDOMINIUM ASSOCIATION,GURGAON vs. INCOME TAX OFFICER, WARD-1(5), GURGAON, GURUGRAM

In the result, all the appeals filed by the assessee are remanded back to the file of the Assessing Officer for fresh assessment

Bench: Shri Amit Shuklaas S.M.C. (Through Video Conferencing)

house property, as amount received by AOP is for maintenance charges and common charges which is further paid by AOP for common expenses and is not chargeable on the basis of concept of mutuality. Page 5 of 10 6. That the assessment order is void and invalid in law as Assessing Officer not take effect of Tax deducted at source