Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2016-17 Sruthi Riedl, Income Tax Officer, Hyderabad Vs. (International [Pan No. Aggpp6953R] Taxation)-2, Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा /Assessee By: Shri H. Srinivasulu, Ar /Revenue By: Ms. T. Vijaya Lakshmi, Cit-Dr राजस्‍वजस्‍व द्वारा सुनवाई ई की तारीखीख/Date Of Hearing: 28/08/2023 घोषणा की तारीखीख/Pronouncement On: 08/11/2023

U/s 147 as there was no capital gains chargeable to Tax in AY 2016-17 arising from the JDA dated 04.04.2007 and the JDA dated 10.02.2016 did not alter the factum of handing over of possession to the developer. 10.The Ld A.O/DRP erred in giving a finding that possession of land was given in consequences of second JDA dated