https://www.taxtmi.com/caselaws?id=342337 The Tribunal allowed all appeals filed by the Revenue, setting aside lower authorities' orders and directing reassessment by the Assessing Officer. The Tribunal emphasized that areas excluded by the local authority from the built-up area should not be reviewed by the Revenue, requiring reconsideration due to unavailable building approval details. The private open terrace, accessible only from inside the residential unit, needed further examination to determine if it formed part of the built-up area, ensuring a fair opportunity for the assessee. en-us Fri, 28 Apr 2017 00:00:00 +0530 Tue, 02 May 2017 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342337 The Tribunal allowed all appeals filed by the Revenue, setting aside lower authorities' orders and directing reassessment by the Assessing Officer. The Tribunal emphasized that areas excluded by the local authority from the built-up area should not be reviewed by the Revenue, requiring reconsideration due to unavailable building approval details. The private open terrace, accessible only from inside the residential unit, needed further examination to determine if it formed part of the built-up area, ensuring a fair opportunity for the assessee. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342337