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“Section 2(14)(iv)”

Section References (mined)Section 2Section 2(14)(iv)2 judgments

NITIN PARKASH,THANE vs. DCIT CIR 3, THANE

ITA 1540/MUM/2018[2011-12]Status: DisposedITAT Mumbai22 Aug 2022AY 2011-12

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 817/मुं/2015 ("न.व. 2011-12) आअसं. 1540/मुं/2018 ("न.व. 2011-12) Mr. Nitin Parkash , 221/222, Swasstik Plaza, Pokhran Road No.2, Subhash Nagar, Thane (W) – 400 601 Pan: Aaspp-1411-G ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax, Circle- 3, Thane. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : S/Shri Rajiv Khandelwal & Akash Kumar ""तवाद" "वारा/Respondent By : Shri Tharian Oommen& Shri B.K.Bagchi सुनवाई क" "त"थ/ Date Of Hearing : 27/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 22/08/2022 आदेश/ Order Per Vikas Awasthy, Jm: The Appeal Of The Assessee In Ita No.817/Mum/2015 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Thane [In Short ‘The Cit(A)] Dated 01/01/2015 For The Assessment Year 2011-12. This Appeal Is In The Second Round Before The Tribunal. Earlier This Appeal Of The Assessee Was Decided By The Tribunal Vide Order Dated 19/03/2018. Thereafter, The Assessee Filed Miscellaneous Application, Vide Ma No.271/Mum/2018 Seeking

For Appellant: S/Shri Rajiv Khandelwal and Akash KumarFor Respondent: Shri Tharian Oommen& Shri B.K.Bagchi
Section 2(14)Section 48

have considered the submissions made by both sides, material on record and orders of authorities below. As per section 2(14) read with section 2(14)(iv) of the Act, the rights in flat, acquired by the assessee on execution of purchase agreement on 7-8- 1993, come within

NITIN PARKASH,THANE vs. DCIT CIR 3, THANE

ITA 817/MUM/2015[2011-12]Status: DisposedITAT Mumbai22 Aug 2022AY 2011-12

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 817/मुं/2015 ("न.व. 2011-12) आअसं. 1540/मुं/2018 ("न.व. 2011-12) Mr. Nitin Parkash , 221/222, Swasstik Plaza, Pokhran Road No.2, Subhash Nagar, Thane (W) – 400 601 Pan: Aaspp-1411-G ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax, Circle- 3, Thane. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : S/Shri Rajiv Khandelwal & Akash Kumar ""तवाद" "वारा/Respondent By : Shri Tharian Oommen& Shri B.K.Bagchi सुनवाई क" "त"थ/ Date Of Hearing : 27/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 22/08/2022 आदेश/ Order Per Vikas Awasthy, Jm: The Appeal Of The Assessee In Ita No.817/Mum/2015 Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Thane [In Short ‘The Cit(A)] Dated 01/01/2015 For The Assessment Year 2011-12. This Appeal Is In The Second Round Before The Tribunal. Earlier This Appeal Of The Assessee Was Decided By The Tribunal Vide Order Dated 19/03/2018. Thereafter, The Assessee Filed Miscellaneous Application, Vide Ma No.271/Mum/2018 Seeking

For Appellant: S/Shri Rajiv Khandelwal and Akash KumarFor Respondent: Shri Tharian Oommen& Shri B.K.Bagchi
Section 2(14)Section 48

have considered the submissions made by both sides, material on record and orders of authorities below. As per section 2(14) read with section 2(14)(iv) of the Act, the rights in flat, acquired by the assessee on execution of purchase agreement on 7-8- 1993, come within