INDERPAL SINGH AHUJA vs. THE ASSESSING OFFICER-CUM-A.C.I.T. ORS
ITA/338/2006HC Punjab & Haryana19 Feb 2026
Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
Section 260A
3.
The appellant was owner of a piece of land situated in Village
Hair, District Amritsar, Punjab. He vide seven registered sale deeds sold his
land for a sum of Rs.22,10,500/-. Sale consideration of six sale deeds was
Rs.19,03,000/- and of seventh was Rs.3,07,500/-. He earlier had entered into
oral agreement to sell