2015 (1) TMI 49

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....t, 1961 (hereinafter referred to as 'the Act') was issued to the assessee on 30-01-2007. In the scrutiny assessment order, addition of Rs. 3,45,000/- was made by disallowing the claim of the assessee u/s.54F of the Act. The assessee preferred an appeal against the assessment order. The CIT(Appeals) confirmed the addition of Rs. 3,45,000/- vide order dated 23-01-2009. Thereafter, the assessee filed second appeal before the Tribunal. The Tribunal in ITA No.550/Mds/2009, vide order dated 04-09-2009 set aside the order of the authorities below and remitted the matter back to the Assessing Officer to decide the same afresh after verifying and examining the nature of construction i.e., whether it is a case of reconstruction after demoliti....

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.... building, the assessee did not get the plan approved from the Municipal Corporation. However, on 08-02-2007, the Salem Corporation issued an interim order which shows that the assessee has put up new construction without the permission of the Salem Corporation. The ld.Counsel for the assessee placed on record the copy of the interim order dated 08-02-2007 from the office of the Commissioner of Salem Corporation. The ld.Counsel further placed on record a copy of the building plan as well as estimation for the new construction after demolishing of the walls and roofs of the existing building. 5. On the other hand, Shri T.N. Betgeri, appearing on behalf of the Revenue submitted that the assessee has miserably failed to place on record any do....

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....f his contentions, the ld.Counsel for the assessee has placed on record an interim order dated 08-02-2007 from the Corporation of Salem, wherein it has been stated that the assessee has constructed a new building without the permission of the Commissioner of Salem Corporation. The assessee has also placed on record the building plan and the estimation for the construction of a new house of demolition of the existing building. Reliance cannot be placed on the building plan as it is not approved by any statutory authority. However, the fact that the assessee has constructed a new house is proved by the interim order issued by the Corporation of Salem wherein it has been stated that the assessee has put up a new construction without permissio....