2016 (8) TMI 131

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....DGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. Being aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench Camp at Baroda (hereinafter referred to as ITAT) dated 22.09.2008 in ITA No. 1/Ahd/2007 & 2/Ahd/2007 for the Assessment Years 2001-02 & 2003-04 respectively, the revenue has preferred the present Tax Appeals for co....

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.... before the ITAT by the revenue, by impugned judgment and order, ITAT dismissed the same. 3. Being aggrieved and dissatisfied with the impugned judgment and order passed by the ITAT, the revenue has preferred the present Tax Appeals for consideration of the aforesaid substantial question of law. 4. Mr. Manish Shah, learned Counsel appearing on behalf of the respondent - assessee has submitted th....

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....e centered their focus only on alternative legal contention, we have examine the same without concerning ourselves with the first contention of the assessee. 8. To our mind sub-clause(5) of clause(i) of section 2(ea) nowhere requires that a commercial establishment or a complex cannot be established in a house property. It only provides that any property in the nature of commercial establishment ....

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....tion 2(ea) pertains to any house which the assessee may occupy for the purposes of any business or profession carried on by him. Thus whenever legislature desired that exclusion may apply only if property is self occupied, it was so provided. Significantly, in sub-clause(5), there is no such insistence and that it nowhere provides that only if such commercial complex is occupied by the owner then ....