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2 results for “house property”+ Section 36(1)(va)clear

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Chandigarh57Mumbai57Delhi43Ahmedabad40Kolkata23Chennai23Jaipur20Pune11Bangalore9Hyderabad8Raipur7Cuttack3Karnataka3Lucknow3Jodhpur2Dehradun2Cochin1Rajasthan1SC1Surat1

Key Topics

Section 2502Limitation/Time-bar2Condonation of Delay2

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 111/JODH/2020[2013-14]Status: DisposedITAT Jodhpur28 Jan 2021AY 2013-14

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

Housing (Land Division GOI) Vide notification no J-22011/3/80-LD (DOI) dated 21.10.1981. This is neither desirable nor permissible. The reason is that the circle rates adopt uniform rate of land for an entire locality, which inherently disregards peculiar features of a particular property. If we consider all the discrepancies as pointed out the value of the land comes

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

ITA 112/JODH/2020[2014-15]Status: DisposedITAT Jodhpur28 Jan 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 250

Housing (Land Division GOI) Vide notification no J-22011/3/80-LD (DOI) dated 21.10.1981. This is neither desirable nor permissible. The reason is that the circle rates adopt uniform rate of land for an entire locality, which inherently disregards peculiar features of a particular property. If we consider all the discrepancies as pointed out the value of the land comes