Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)
Appeal is dismissed
ITA/35/2019HC Himachal Pradesh22 Dec 2023
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with
Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I
property exceeding a specified floor
area, whether by way of ownership, tenancy or otherwise, as may be
specified by the Board in this behalf; or
(ii) is the owner or the lessee of a motor vehicle other than a two-wheeled
motor vehicle, whether having any detachable side car having extra wheel
attached to such two-wheeled motor vehicle
