1980 (4) TMI 194

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....gains for using the sale proceeds of the old house at Rs. 1,70,000 in constructing a new house. According to the ITO, the entire amount of Rs. 1,70,000 could not be eligible for abatement and that only a portion can be considered because the house measured 10 grounds and 29 sq. ft. and it contained vacant land appurtenant to it. It was, therefore, thought that out of the total sale consideration o....

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.... Land Ceiling Act and allowed only the minimum appurtenant land under that Act. The house was constructed long before that Act and is not situated in any crowded part of the city. In fact, it is far away, though it would come under the Tamil Nadu Urban Ceiling Act at present. After considering the facts relating to the building, he was satisfied that the entire plot of land should be taken as appu....

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....ve for the assessee relied upon the order of the first applt. authority and the order of this Tribunal in ITA No. 300 (Mds) 1971-72. 3. We have carefully considered the records as well as the arguments. What extent of land surrounding a building is really appurtenant to that building is really a matter of fact in each case. There cannot be any hard and fast rule regarding the same either with r....

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....gle actually made to circumscribe that building. There is a car porch, a covered sit out, a lawn with flower beds, out house, cow shed and others in that appurtenant land. The drive way from the road to the building alone occupies 6750 sq. ft. The building itself covers a large area of 4500 sq.ft. Leaving out sit out, cow sheds, etc., the balance available is about 7 1/2 grounds. These lie in betw....