ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU vs. HIREHAL JAIRAJ BALRAM, BENGALURU
In the result, appeal filed by the assessee is allowed for statistical\npurposes
ITA 1961/BANG/2025[2020-21]Status: FixedITAT Bangalore18 Dec 2025AY 2020-21
Section 139(5)Section 143(1)Section 144Section 147Section 148Section 2(47)Section 50C
Section 55A of the Transfer of the Property Act cannot\nbe attracted and there is no transfer even in terms of\nsection 2(47)(v) of the Act.
29. In light of aforesaid\ndiscussions and in the entirety of facts and circumstances\nof the case and following the decisions referred supra, we\nhereby affirm the findings
