RUPESH LALDAS DHAKATE,NAGPUR vs. ITO WARD -1, BHANDARA
In the result, appeal of the assessee is allowed
ITA 185/NAG/2025[2017-18]Status: DisposedITAT Nagpur27 May 2025AY 2017-18
Bench: Shri V. Durga Rao
For Appellant: Shri Chandraprakash BhutadaFor Respondent: Shri Surjit Kumar Saha
Section 147Section 156Section 48Section 50CSection 69
price. The case involved situations where agreements to sell were executed, and payments were made before the actual registration of the sale deed.
Key Point: The Madras High Court held that where the agreement to sell and the payment had already been made, and there was a clear intention to transfer ownership, the date of the agreement could have relevance
