IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 1237/2011  
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 COMMISSIONER OF INCOME TAX        ..... Appellant 
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 Through Mr. Kamal Sawhney, sr. st. counsel 
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 versus 
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 GITA DUGGAL          ..... Respondent 
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 Through None 
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 CORAM: 
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 HON'BLE MR. JUSTICE SANJIV KHANNA 
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 HON'BLE MR. JUSTICE R.V.EASWAR 
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 O R D E R 
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      01.12.2011 
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 The assessment order and the grounds of appeal are not clear as to 
 what portion/floors were retained by the assessee and what portion/floors 
 were transferred to the builder.  The construction cost of what was 
 transferred to the builder, possibly cannot be assessed in the hands of 
 the assessee.  The other aspect relates to exemption under Section 54 and 
 54F. 
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 Relist on 13th January, 2012. 
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 SANJIV KHANNA,J 
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 R.V.EASWAR, J 
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 DECEMBER 01, 2011/vld 
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 $ 27 
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