VINOD YADAV,PATNA vs. ITO, WARD- 6 (3), PATNA
In the result, the appeal of the assessee is partly allowed for statistical\npurposes
ITA 398/PAT/2025[2014-15]Status: DisposedITAT Patna23 Feb 2026AY 2014-15
For Appellant: Shri Mahendra Chowdhary, ARFor Respondent: Shri Ashwani Kr. Singal, DR
Section 133(6)Section 147Section 148Section 2(47)(ii)Section 50CSection 53A
378 ITR 244 (P&H). In the said decision the Hon'ble court\nheld that possession delivered, if at all, was as a license for the\ndevelopment of property and not in the capacity of a transferee. The\nsaid decision of the Hon'ble Punjab and Haryana High Court has been\nupheld by the Hon'ble Apex Court as reported
