ROPAR DISTRICT CO-OPERATIVE UNION LIMITED,MOHALI vs. PCIT, CHANDIGAR-1, CHANDIGARH
In the result, the appeal is allowed
ITA 360/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh23 Feb 2024AY 2018-19
Bench: SHRI AAKASH DEEPJAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri M.R.Sharma, AdvocateFor Respondent: Smt. Kusum, CIT, DR
Section 143Section 143(1)Section 143(3)Section 23Section 24Section 263Section 269USection 53A
53A of the Transfer of Property Act, 1882 (4 of 1882), shall be deemed to be the owner of that building or part thereof;
(b) a person who acquires any rights (excluding any rights by way of a lease from month to month or for a period not exceeding one year) in or with respect to any building or part
