9911796707
TMI Blog2018 (6) TMI 1856X X X X Extracts X X X X X X X X Extracts X X X X ..... a site inspection done by the Depot Engineer. In any case it is not disputed by the lower authorities that the construction in the first floor had a separate kitchen in it. Separate water connection, separate sewage connection and existence of a kitchen clearly in our opinion indicate that what was constructed by the assessee in the first floor was an independent dwelling unit. We also find that there were separate EB meters for the two units and EB cards evidencing this has been placed at paper book page 9 to 12. Assessee had also placed on record photos of separate EB meters. In such circumstances, we are of the opinion that assessee's case that it had constructed new residential house in the upper floor of its existing residence is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n premises No. 1002, New No. 98, I- Block, 6th Avenue, Anna Nagar West, Chennai 600 040 owned by the assessee. However, ld. Assessing Officer was of the opinion that what assessee constructed was only an extension of an existing building and by virtue of the judgment of Hon'ble Jurisdictional High Court in the case CIT v. V. Pradeep Kumar, 290 ITR 90, extension of an old existing house would not be equivalent to construction of a new residential house. He denied the claim made by the assessee u/s. 54F of the Act. 3. Aggrieved, assessee moved in appeal before the ld. Commissioner of Income Tax (Appeals). According to the assessee what was constructed was a new floor which was an independent residence by itself. Contention of the ld. Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. Assessing Officer.. 5. Now before us, the ld. Authorised Representative strongly assailing the orders of the lower authorities submitted that there was a separate staircase and separate kitchen in the first floor which was constructed by the assessee. As per the ld. Authorised Representative, it was a self contained dwelling unit, eligible for deduction u/s. 54F of the Act. Relying on a letter dated 12.03.2012 issued by Area Engineer VIII, Chennai Metropolitan Water Supply and Sewerage Board, Chennai 600 040, ld. Authorised Representative submitted that existence of two dwelling units stood substantiated. Further, as per the ld. Authorised Representative, Chennai Corporation had revised its property tax assessment indicating the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed after paying the Advance tax. (c) You have made change of category in your building (d) You have to pay unpaid/underpaid infrastructure development charges. 2. On account of the above, you are required to remit the following charges to CMWSSB Board. Sl.no Details No. of equivalent dwellings Rate per dwelling(₹) Amount ₹ 1 Sewer connection charges 2 Nos. 7500 15000 2 Water connection charges 2 Nos. 7500 15000 3 Advance tax (No. of half years) 4 Meter testing charges 5 Other charges, if any Total connection charges 30000 The number of dwelling units is mentioned as two, both for sewage connection as well as for water connection. No doubt, ld. Assessing Officer has questioned the authenticity of the above letter, for want ..... X X X X Extracts X X X X X X X X Extracts X X X X
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