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956 results for “house property”+ Section 48clear

Sorted by relevance

Mumbai978Delhi956Bangalore356Hyderabad206Jaipur202Chandigarh132Chennai124Ahmedabad105Kolkata100Pune92Cochin89Indore78Raipur62Amritsar57SC37Nagpur33Agra32Surat31Visakhapatnam27Lucknow26Rajkot26Patna26Guwahati23Cuttack14Jodhpur11Varanasi5Panaji3Jabalpur3Dehradun2Allahabad1Ranchi1H.L. DATTU S.A. BOBDE1

Key Topics

Addition to Income47Section 143(3)36Section 153A29Section 43B22Disallowance22Section 12A19Section 14715Deduction13Section 26311Section 271(1)(c)

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 4865/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Nov 2023AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

Showing 1–20 of 956 · Page 1 of 48

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11
Section 14810
Double Taxation/DTAA10

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1, GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 1399/DEL/2018[2012-13]Status: DisposedITAT Delhi29 Nov 2023AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

ACIT, CIRCLE-1(1), GURUGRAM vs. DLF CYBER CITY DEVELOPERS LTD., GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 1451/DEL/2018[2012-13]Status: DisposedITAT Delhi29 Nov 2023AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 7407/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

DLF CYBER CITY DEVELOPERS LTD.,GURGAON vs. ADDL. CIT, GURGAON

In the result, the appeal of the assessee is partly allowed

ITA 3692/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Nov 2023AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 4864/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

PAVEL GARG,NEW DELHI vs. ACIT, CIRCLE- 63(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 3606/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Feb 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 3606/Del/2018 : Asstt. Year : 2013-14 Pavel Garg, Vs Acit, Dtj-120, 1St Floor, Jasola Tower-B, Circle-63(1), Jasola, New Delhi-110025 New Delhi (Appellant) (Respondent) Pan No. Aalpg2923R Assessee By : Sh. S.B. Gupta, Ca Revenue By : Sh. Hemant Gupta, Sr. Dr Date Of Hearing: 23.11.2021 Date Of Pronouncement: 15.02.2022

For Appellant: Sh. S.B. Gupta, CAFor Respondent: Sh. Hemant Gupta, Sr. DR
Section 23Section 23(1)(b)Section 23(1)(c)Section 23(3)(a)Section 23(4)(b)

48,000/- accepted by the AO for the said adjoining house property and other house properties in close vicinity. 18. Thus, it was argued that the deemed annual value @ 5% of value of investment in house property was calculated by ld. CIT(A) on ad-hoc basis without bringing on record any reason or justification to substantiate the rate

DCIT CENTRAL CIRCLE 05 , DELHI vs. DEEPAK KOTHARI , KANPUR

In the result, the appeal filed by the assessee is allowed

ITA 1834/DEL/2021[20017-18]Status: DisposedITAT Delhi06 Aug 2025

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

House Property". That in the case of the appellant the L.D A.O has claimed the Residential Property at "New Friends Colony, New Delhi" to be owned by the appellant, though on facts the said property has been claimed as a "Self Occupied" property by the mother of the appellant in her return filed by her Legal heir. The copy

DEEPAK KATHARI,KANPUR vs. ACIT, CC-5, NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 1205/DEL/2021[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 143(3)Section 49(4)Section 56(2)(vii)

House Property". That in the case of the appellant the L.D A.O has claimed the Residential Property at "New Friends Colony, New Delhi" to be owned by the appellant, though on facts the said property has been claimed as a "Self Occupied" property by the mother of the appellant in her return filed by her Legal heir. The copy

M/S. ANSAL PROPERTIES & INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 791/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Jul 2021AY 2011-12

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Shri H. Siva Prasad Reddy
Section 143(3)Section 23Section 80I

House Property. SURPLUS AND SECTION 47(iv) 2.1. That in the facts and circumstances of the case, learned CIT(A) erred in confirming the rejection of the appellant's claim that the surplus of Rs. 70. 06 crores arising on transfer of its capital asset namely infrastructure assets to its wholly owned subsidiary, M/s Ansal API Infrastructure

M/S. ANSAL PROPERTIES & INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 792/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Jul 2021AY 2012-13

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Shri H. Siva Prasad Reddy
Section 143(3)Section 23Section 80I

House Property. SURPLUS AND SECTION 47(iv) 2.1. That in the facts and circumstances of the case, learned CIT(A) erred in confirming the rejection of the appellant's claim that the surplus of Rs. 70. 06 crores arising on transfer of its capital asset namely infrastructure assets to its wholly owned subsidiary, M/s Ansal API Infrastructure

M/S. ANSAL PROPERTIES & INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 790/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Jul 2021AY 2010-11

Bench: Shri G.S. Pannu & Before Shri G.S. Pannu & Before Shri G.S. Pannu Before Shri G.S. Pannu & Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Shri H. Siva Prasad Reddy
Section 143(3)Section 23Section 80I

House Property. SURPLUS AND SECTION 47(iv) 2.1. That in the facts and circumstances of the case, learned CIT(A) erred in confirming the rejection of the appellant's claim that the surplus of Rs. 70. 06 crores arising on transfer of its capital asset namely infrastructure assets to its wholly owned subsidiary, M/s Ansal API Infrastructure

DCIT, CIRCLE- 4(1), NEW DELHI vs. KANWAL MOHAN SINGH SEHGAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 500/DEL/2019[2015-16]Status: DisposedITAT Delhi25 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Astha Chandraassessment Year: 2015-16

For Appellant: Shri Sanjeev Khurana, CAFor Respondent: Shri Anuj Garg, Sr. DR
Section 131(1)(d)Section 24Section 43Section 48Section 54

housing loan does not pertain to Business. 8.6 It is held that if property is purchased from borrowed funds, the amount of interest constitutes the actual cost to that property. To exclude the interest amount from the actual cost of the assets/property would lead anomalous result. 8.7 A perusal of provisions of section 24(b) and 48

TUBE ROSE ESTATES PVT. LTD. ,NEW DELHI vs. ACIT, CIRCLE- 16(1), NEW DELHI

In the result ground number one – three of the appeal of the assessee are allowed

ITA 3136/DEL/2018[2010-11]Status: DisposedITAT Delhi26 Mar 2021AY 2010-11

Bench: Shri Sudhanshu Srivastavaa N D Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri R. S. Singhvi, C.A. &For Respondent: Shri Prakash Dubey, Sr. DR
Section 143(3)Section 24

Section 143(3) of the Act on 28.12.2013. 06 The assessee preferred an appeal before the ld. CIT (Appeals). Claim of the assessee that for assessment year 2009-10 the ld. CIT (Appeals) allowed the appeal of the assessee for that year which was confirmed by the ITAT and, therefore, the issue is squarely covered in favour of the assessee

SHRI VALMIK THAPAR,NEW DELHI vs. DCIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6346/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

48. Similarly the second reasons recorded is with respect to whether the assessee is eligible for deduction u/s 54 of the income tax act with respect to “a house property” meaning thereby only one house property or more than one house property purchased by the assessee within the required time frame. On looking at the computation of total income filed

ACIT, NEW DELHI vs. SH. VALMIK THAPAR, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 6726/DEL/2014[2010-11]Status: DisposedITAT Delhi11 Jun 2021AY 2010-11

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

48. Similarly the second reasons recorded is with respect to whether the assessee is eligible for deduction u/s 54 of the income tax act with respect to “a house property” meaning thereby only one house property or more than one house property purchased by the assessee within the required time frame. On looking at the computation of total income filed

SH. VALMIK THAPAR,NEW DELHI vs. ACIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

ITA 5767/DEL/2015[2007-08]Status: DisposedITAT Delhi11 Jun 2021AY 2007-08

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

For Appellant: Shri Salil AgarwalFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 147Section 54Section 54E

48. Similarly the second reasons recorded is with respect to whether the assessee is eligible for deduction u/s 54 of the income tax act with respect to “a house property” meaning thereby only one house property or more than one house property purchased by the assessee within the required time frame. On looking at the computation of total income filed

KUSUM SAHGAL,GURUGRAM vs. ACIT,CIRCLE-19(2), DELHI

In the result, the appeal filed by the assessee is allowed

ITA 341/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2016-17 Kusum Sahgal, Through Lr Shri Vs. Acit, Circle-19(2), Viney Sagar Sahgal, New Delhi Mg-2002, The Magnolias, Golf Course Road Dlf Phase-V, Gurugram, 122 002 Haryana Pan :Aatps3766J (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 143(2)Section 250Section 54BSection 54ESection 54F

48,96,993/- on the ground that assessee owns only one house at the Oberoi Palace Housing Society in this name at the time of the sale. It is the contention of the assessee that the other two properties are owned jointly with others and therefore it is not required to be considered for the purpose of condition of section

AMAL ALLANA,NEW DELHI vs. ITO WARD-30(1), NEW DELHI

In the result, the appeal filed by the assessee is

ITA 4371/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Dec 2021AY 2015-16

Bench: Shri R.K. Panda[Assessment Year: 2015-16]

Section 154Section 22Section 24

48 taxmann.com 191 (Bom.) and the decision of the Mumbai ‘C’ Bench of the Tribunal, in the case of Pankaj Wadhwa vs ITO reported in (2019) 101 taxmann.com 161 (Mum. Trib.), he submitted that since, the assessee has declared municipal rateable value as the deemed income of the other two floors of the house and the basement is used

PADAM CHAND GUPTA,NEW DELHI vs. ACIT, CIRCLE- 35(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 7418/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Apr 2025AY 2014-15

Bench: Sh. Shamim Yahya & Sh. Sudhir Kumarassessment Year: 2014-15 Padam Chand Gupta, Vs. Assistant Commissioner 1-C Court Road Civil Lines Of Income Tax, Income Tax Delhi 110054 Circle 35(1) New Delhi Pan No. Aanpg5120C (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 23

house property. The properties of the assessee are situated in the residential zone where the commercial activity is not permitted. The assessee paid an aggregate tax of Rs. 13,40,720/- in which Rs. 4,48,770/- paid towards the normal property tax and Rs. 8,91,950/- towards additional property tax being Mixed Use Charge