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
1), Mumbai [2015] 58 taxmann.com\n186 (Mumbai)/[2015] 40 ITR(T) 487 (Mumbai)] held as under:-\n\"31. The contention of the Id. D.R. that assessee has accepted Rs. 13.75 crores from\nGodrej Properties Ltd. pursuant to the Development Agreement, therefore, it amounts\nto transfer of the land to Godrej Properties Ltd. does not find any merit. There
