2012 (7) TMI 89

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ceed 1500 sq. ft. - appeal by revenue stands dismissed. - IT Appeal No. 378 of 2011 - - - Dated:- 29-2-2012 - N. Kumar and Ravi Malimath, JJ. K.V. Aravind for the Appellant. Chaythanya K.K. for the Respondent. JUDGMENT N. Kumar, J. This appeal is admitted to consider the following two substantial question of law: ( i ) Whether the Appellate Authorities were correct in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecorded by the Assessing Authority as well as the second Appellate Authority, the Tribunal on careful consideration of the material on record have concurrently held that the residential units and the built up area of the residential units, even in the case of disputed flats do not exceed 1500 sq. ft. 3. This being purely a question of fact, the substantial questions of law framed do not arise .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X