2018 (5) TMI 1705

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....Sr. Advocate Respondent by : Shri Asish Tripathy, JCIT ORDER Per N. R. S. Ganesan, Judicial Member All the appeals of the assessee are directed against the common order passed by the Commissioner of Wealth Tax (Appeals) -4, Chennai, dated 13.01.2017 and pertain to assessment years 2009-10, 2010-11 and 2011-12. Since common issue arises for consideration in all these appeals, we heard t....

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....ore property at Kodaikanal. The assessee claims that the said property was a self-residence, therefore, the Kodaikanal property was also exempted from taxation. According to the Ld. Sr. counsel, the assessee has letter pad / prescription slip carrying Thiruvanmiyur house address and in fact, the assessee was practicing there. 3. Ms. Pushya Seetharaman, the Ld. Sr. counsel for the assessee, subm....

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....dential purpose and the same was not the subject matter of wealth-tax. On a query from the Bench whether the Kodaikanal property can be subject matter of wealth-tax assessment? The Ld. Sr. counsel very fairly submitted that the Kodaikanal property can be assessed for wealth-tax. 4. We heard Shri Asish Tripathy, the Ld. Departmental Representative also. Admittedly, the assessee was having two pr....