Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
The HC granted the petitioner liberty to file an appeal before the Additional Commissioner (Appeals II), Chennai, within 30 days of receipt of this order on the condition that the petitioner deposits 50% of the disputed tax in cash as a pre-deposit. Upon such filing and pre-deposit, the Additional Commissioner (Appeals II) is directed to admit and dispose of the appeal on merits after hearing the petitioner, without reference to limitation. If the petitioner fails to comply with the pre-deposit and filing condition, the respondent is at liberty to proceed against the petitioner in accordance with law. Petition disposed of.
The HC granted the petitioner liberty to file an appeal before the Additional Commissioner (Appeals II), Chennai, within 30 days of receipt of this order on the condition that the petitioner deposits 50% of the disputed tax in cash as a pre-deposit. Upon such filing and pre-deposit, the Additional Commissioner (Appeals II) is directed to admit and dispose of the appeal on merits after hearing the petitioner, without reference to limitation. If the petitioner fails to comply with the pre-deposit and filing condition, the respondent is at liberty to proceed against the petitioner in accordance with law. Petition disposed of.
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