SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

3 Sils Karingattil Jose that the provisions of section 50C of the Act is not applicable to the facts of the case. 7. The appellant submit that none of the conditions specified in section 53A of the Transfer of Property Act read with section 2(47)(V) of the Income Tax Act were complied in the agreement under reference