INCOME TAX OFFICER, WARD-5(3), NAGPUR vs. SHRI WAMAN MAHADEORAO SARODE, NAGPUR
In the result, appeal filed by the Revenue is allowed for statistical purposes
ITA 189/NAG/2022[2016-17]Status: DisposedITAT Nagpur24 Sept 2024AY 2016-17
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 147Section 148Section 250(4)Section 56(2)(vii)
price which was pre-decided in the year 2009 and further the possession of land was handed over to the assessee in the year 2009. The transfer took place in the year 2009 and not in the year 2014-15, as contemplated by the Ld. Assessing Officer.
1. The assesses in this regard not only submitted notarized possession letter dated
