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Section 2633 Section 56(2)(vii)2

RITA MANCHHANI ,JABALPUR vs. PR. CIT-1 JABALPUR, JABALPUR

In the result, the assessee‘s appeal is dismissed on the afore-said terms

ITA 19/JAB/2021[2015-16]Status: DisposedITAT Jabalpur29 Nov 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‘Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 143(3)Section 263Section 56(2)(vii)

price of the property transferred and a part of the purchase consideration has been paid on or before such agreement. Satisfaction of the provision with reference to the agreement dated 29/3/2011 forms the substance of the assessee‘s case. 6. We, next, consider the assessee‘s case on merits, i.e., of the set aside