MOHIT GUPTA,CHENNAI vs. ITO,NON- CORP WARD 17(2), CHENNAI, CHENNAI
In the result, the appeal filed by the assessee is partly- allowed for statistical purposes
ITA 1847/CHNY/2025[2016-17]Status: DisposedITAT Chennai25 Nov 2025AY 2016-17
Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1847/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Mohit Gupta, The Income Tax Officer, T45, Old No.T11, Vs. Non-Corporate Ward 17(2), Vi Avenue, Chennai. Besant Nagar, Chennai – 600 090. Pan: Aoqpg 5419R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 20.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 25.11.2025
For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 139(1)Section 147Section 2(47)(iva)Section 250Section 45Section 48Section 53ASection 54Section 54(2)
agreement of part-performance furnished by the appellant nor say registered agreement preceding the sale deed to which section 53A could apply. Hence, section 2(47)(iva) is not :- 4 -:
attracted. Therefore, the appellant's reliance on this provision is misplaced, and the Assessing Officer has rightly taxed the capital
