2018 (12) TMI 181

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....spondent : Mr.B.Sagadevan,JCIT,D.R ORDER PER GEORGE MATHAN, JUDICIAL MEMBER ITA No.1727/Chny/2017 is the appeal filed by Mrs.Fathima Fahima, and ITA No.1728/Chny/2017 is the appeal filed by Mrs.Fathima Fahrhna against the separate orders of the Commissioner of Income-tax (Appeals)-13, Chennai in appeal No.66/CIT(A)-13/2011-12 & in appeal No.69/CIT(A)-13/2011-12 respectively, both order dated 28....

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....s. It was a submission that after the purchase of the property, assessee's mother had demolished the existing construction and had re-constructed the said property between the period 2007 and 2010. It was a submission that assessee's mother had incurred expenditure of more than Rs. 14 lakhs. It was submitted that the assessee had claimed the cost inflation index in respect of their mother's inves....

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....w.s.147 of the Act on 02.03.2016 for assessment year 2010-11, before us. He also drew our attention to the returns filed by her mother Mrs.M.A.Ahamed Asia, wherein she had disclosed the investment in the construction of the property at 26, Jambulingam Street, Nungambakkam,Chennai-34 as follows:- A.Y Cost of re-construction(Rs. ) 2007-08 4,99,131 2008-09 2,61,814 2009-10 1,35,120 2010-11 ....