ASHOK BEHL,RANCHI vs. ITO,WARD-1(1), RANCHI
In the result, appeal filed by the assessee is allowed
ITA 78/RAN/2019[2014-15]Status: DisposedITAT Ranchi10 Sept 2020AY 2014-15
Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Ashok Behl Vs. Ito, Ward-1(1), Ranchi 1St Floor, Samridhi Complex, South Office Para, Doranda, Ranchi – 834001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adwpb2438E (अपीलाथ" /Appellant) .. (""थ" / Respondent)
For Appellant: Shri D. Sannigarh, ARFor Respondent: Shri A. K. Mohanti, Addl. CIT, Sr. DR
Section 143(3)
Section 53A of the Transfer of Property
Act.
7.3 As stated earlier, the agreement for sale date 08.11.2009 is not registered, which ought to have been registered as per the Transfer of Property Act and Indian Registration Act. Therefore, unregistered agreement to sell is not of any evidentiary value as per Indian Evidence Act, 1872. 7.4 In view of these
