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Case Law Details

Case Name : Smt. Shakeera Begum Vs The Income Tax Officer (ITAT Hyderabad)
Related Assessment Year : 2010-11
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Brief of the Case:

In the instant case, as the municipal approvals, completion certificates and authentic plans were not available, the ITAT could not conclude whether assessee had constructed new independent house and there was no evidence that the old building was ever demolished. There was significant variation in the valuation report submitted by AO and plan submitted by the assessee. Therefore, only a site inspection could conclude whether a new house was constructed or just an extension was made to the o

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