ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU
In the result, the appeal of the revenue is dismissed being devoid of merits
ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69
property for the purpose of section 53A of 1882 Act is registered, it shall not have effect for purposes of section 53A of the 1882 Act. (Para 21]"
The jurisdictional High Court of Punjab & Haryana has clearly upheld the view that the registered document shall carry the legal backing rather than an unregistered photocopy of the document.
Further
