Section 80-IB(10) If Authority excluded open terrace from working of built-up area than revenue cannot review the same

1. Shri Supriyo Pal, the Ld. Departmental Representative, submitted that the assessee is engaged in the business of promoting housing projects. The assessee has constructed nearly 426 residential units. All the residential units in the first floor have private open terrace ranging from 100 to 700 sq.ft. According to the Ld. D.R., the private open terrace is for exclusive use of attached residential units. The access to private open terrace is only from residential units as opening doors provided only from residential units like from bedroom, halls, etc. The priv

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