INCOME TAX OFFICER,WARD 1(1), JABALPUR vs. SHRI DEEPAK SINGH BANAFER, JABALPUR
In the result, the Revenue’s appeal is allowed on the aforesaid terms
ITA 92/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Jan 2023AY 2014-15
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Appellant: Sh. L.L. Sharma, AdvocateFor Respondent: Sh. Shiv Kumar, Sr. DR
Section 131Section 143(3)Section 147Section 148(1)Section 54B
housing society. A contract of sale, as any other, presupposes and arises only on the meeting of minds, so that both the seller and buyer are clear and in agreement qua the nature of the land sold, which may in view of the vast price difference between a land being bought for agricultural purposes vis-a-vis for real estate
