SUSHILA BHAURAO DESHMUKH,AMRAVATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, NAGPUR
In the result, appeal filed by the assessee is allowed
ITA 76/NAG/2022[2017-18]Status: DisposedITAT Nagpur20 Sept 2024AY 2017-18
Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member
For Appellant: ShriK.P. DewaniFor Respondent: Shri Sandeep Salunke
Section 143(3)Section 263Section 263(1)Section 54BSection 54E
6. We find that the Sale Deed dated 5th April, 2007 is produced. This itself in clause (d) thereof records the fact that the Agreement to Sale had been entered into on 21stFebruary, 2006 in respect of subject property and the amounts being received by the vendor (respondent assessee) under that Agreement to Sale. Thus, these amounts when received