THE ACIT, CIR-1(1), KOCHI, KOCHI vs. SRI.PRINCE JOSEPH, KOCHI
In the result, the appeal filed by the Revenue is dismissed
ITA 272/COCH/2018[2010-11]Status: DisposedITAT Cochin14 Sept 2018AY 2010-11
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Smt.A.S.BindhuFor Respondent: Sri.Mathew Joseph
Section 143(3)Section 148Section 2(47)
reassessment order dated 23.11.2017. The learned AR, on the other hand, submitted that the possession in question of the impugned property was never handed over
ITA No.272/Coch/2018. 6
Sri.Prince Joseph.
to the purchaser, hence, there was no part performance of the contract as per the terms of section 53A
