SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
house had been transferred. In normal circumstances by executing
an agreement to sell in respect of an immoveable property, a right in
personam is created in favour of the transferee/vendee. When such a
right is created in favour of the vendee, the vendor is restrained from
selling the said property to someone else because the vendee, in
whose favour