2004 (10) TMI 46

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..... is common knowledge that in several cities there are old bungalows having large area running into several acres of land but none the less they are treated as one residential house. The vacant land which is there in the house is being used as garden, lawns, etc. There is no allegation that there is any proposal of selling the land. The land, thus, could not have been valued separately. – Thus, we a .....

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..... as follows: The proceedings relate to the assessment year 1976-77. The respondent-assessee owns half share in the house property known as Bashir Lodge, situated at 7/190, Swaroop Nagar, Kanpur. It is used for residential purpose. During the course of assessment for the assessment year 1976-77, a question arose as to what value should be taken for the property. It was contended for the responden .....

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..... 238 sq. yds. whereas the plinth area of the house was 3053 sq. yds. According to him, by no reasonable standard, it can be said that the entire piece of the land could be considered as forming part of the house and the "house" used in section 7(4) should be understood to mean the construction and only that area of land which could be regarded as appurtenant to the house. The Commissioner of Wealth .....

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..... before the Tribunal. The Tribunal did not agree with view of the Commissioner of Wealth-tax that the term "house" used in section 7(4) was to include only such land which can be regarded as appurtenant to it and not the entire land which has all along been used as lawns, garden, etc., of the house. The Tribunal, therefore, cancelled the order of the Commissioner of Wealth-tax. We have heard Sri .....

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..... ation was done by the Departmental Valuation Officer. It is common knowledge that in several cities there are old bungalows having large area running into several acres of land but none the less they are treated as one residential house. The vacant land which is there in the house is being used as garden, lawns, etc. There is no allegation that there is any proposal of selling the land. The land, .....

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