INCOME TAX OFFICER, MOHALI vs. GURTEJ SINGH, MOHALI
In the result, appeal filed by the Revenue in ITA No
ITA 806/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh24 Apr 2025AY 2017-18
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Yogesh Monga, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 147Section 56(2)Section 56(2)(vii)
made in 2009 and only registered deed was executed in year 2016
due to certain legal issues As per provisions of section 50C stamp duty value at time of agreement to sell shall be applicable and which was rightly been taken by the appellant at the time of execution