THE DCIT-3(1), INDORE vs. KUMARI SHEETAL GARG, INDORE
In the result Ground No. 1& 2 of the
ITA 254/IND/2017[2008-09]Status: DisposedITAT Indore10 Jan 2019AY 2008-09
Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Dcit-3(1), Kumari Sheetal Garg, Indore Vs. 8/2, New Palasia, Indore (Appellant) (Respondent ) Pan No.Afhpg9179G Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri S.S. Solanki, Ca Date Of Hearing 07.01.2019 Date Of Pronouncement 10.01.2019 O R D E R
Section 143(3)Section 147Section 2Section 53ASection 54F
53A of the Transfer of Property Act:-
i) CIT V. Balbir Singh Maini 389 ITR 531 (SC)
(B) When possession in transferred and part performance
(Substantial payment) is made, then only transfer is considered as per Section 2(47)(v):-
(i) Chaturbhuj Dwarkadas Kapadia V. CIT 260 ITR 9
(ii) CIT V. Cochin Stock Exchange