TaxTMI 
TaxTMI 
1984 (9) TMI 107
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....e proceeds was Rs. 2,24,155. She invested out of the said sum of Rs. 2,22,500 in the purchase of house bearing No. 78-D, Malcha Marg, New Delhi, which was purchased vide sale deed registered with the Sub-Registrar, Delhi, on 1-4-1978. The purchase of the new house was jointly with Shamji Memorial Trust for total consideration of Rs. 4,45,000, in which the assessee's share was Rs. 2,65,176. 3. The ITO, during the course of assessment proceedings, found that there was long-term capital gain of Rs. 1,43,089. Consequently, he required the assessee to show cause as to why capital gain may not be added. Before the ITO, inter alia, it was contended that more than 60 per cent of the entire covered area was exclusively used for self-residence and....
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....ate of the architect, a copy of which is in the paper book. According to the said certificate also more than 60 per cent of house has been in actual use and occupation of the assessee and her family members. The authorities below did not bring on record any evidence to show that more than 60 per cent of the entire house was not exclusively used by the assessee for her residence The ITO on the basis of the past record came to the conclusion that house was not mainly used by the assessee for her self-occupation. Thus, it was contended that the evidence produced by the assessee remained uncontroverted. Reliance was also placed on the ratio of the decisions in the case of CIT v. C. Jayalakshmi [1981] 132 ITR 82 (Mad.) and Addl. CIT v. Vidya Pra....
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....ificate of the architect. A copy of the same is in the paper book. Affidavit of the assessee was also filed which is on page 18 of the paper book. In the said affidavit all the details of the house in question were given. In the said affidavit it was clearly stated that the accommodation to the extent of 7,322 sq. ft. was being used by her for self-residence. The ITO never cross-examined the deponent on the said affidavit. He also did not collect any other material to show that the evidence produced by the assessee was not correct. The ITO rejected the affidavit of the assessee on the ground that it was a self-surviving statement. The ITO was not justified in rejecting the affidavit and other material in such a manner. The affidavit filed b....
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....n the two years immediately preceding the date on which the transfer took place, was being used by the assessee or a parent of his mainly for the purposes of his own or the parent's own residence". In the present case, the only dispute is whether the residence before transfer was mainly used by the assessee for her own residence or not. The word 'mainly' is a simple English word not capable of giving rise to any difficulty in understanding it in the context in which it occurs. According to the ShorterOxfordEnglish Dictionary, the meaning of the word 'mainly' is for the most part chiefly, principally. According to the Universal English Dictionary edited by Henry Cecil Wyld, the meaning of the word 'mainly' is chiefly, to the greatest extent,....