ASHOK BEHL,RANCHI vs. ITO,WARD-1(1), RANCHI

In the result, appeal filed by the assessee is allowed

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)

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

SRI AJAY KUMAR ,HAZARIBAGH vs. ITO WARD-1(1), HAZARIBAGH

In the result, the appeal of the assessee in ITA NO