Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No.1345/Pun/2017 नििाारण वषा / Assessment Year : 2012-13
disallowance made by the Assessing Officer. The Ld. CIT(A) has discussed this issue in Paras 4.4 and 4.5 of the order. The Ld. CIT(A) reiterated the fact that the assessee has entered into unregistered agreements with both the entities wherein the assessee has substantial interest. It is further stated that no physical possession of the flat has been