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Assistant Commissioner Of Income Tax, ... vs Thomas Chandy, Kanjirapally on 31 July, 2025 cites

C.S. Atwal vs Commissioner Of Income Tax Ludhiana And ... on 22 July, 2015

4. Being aggrieved, an appeal was filed before the CIT(A), contending that the power of attorney executed in favour of the developer does allow possession of the property for the purpose of carrying out the project. The joint development agreement entered into with the developer on 09.01.2012 was not a registered one. Therefore, there was no transfer within the meaning of provisions of section 2(47) of the Act placing reliance on the decisions of the Hon'ble Punjab & Haryana High Court in the case of C.S. Atwal v. CIT [2015] TaxCorp (DT) 61500 and Hyderabad Bench of this Tribunal in the case of ITO v. Sham Kumar 2015 Tax Pub (DT) (Hyd ITAT - ITA No. 40270). It was further submitted that the appellant had offered capital gains of Rs. 1.17 lakhs for AY 2017-
Punjab-Haryana High Court Cites 75 - Cited by 68 - Full Document

Ito vs Sham Lal on 29 June, 2004

4. Being aggrieved, an appeal was filed before the CIT(A), contending that the power of attorney executed in favour of the developer does allow possession of the property for the purpose of carrying out the project. The joint development agreement entered into with the developer on 09.01.2012 was not a registered one. Therefore, there was no transfer within the meaning of provisions of section 2(47) of the Act placing reliance on the decisions of the Hon'ble Punjab & Haryana High Court in the case of C.S. Atwal v. CIT [2015] TaxCorp (DT) 61500 and Hyderabad Bench of this Tribunal in the case of ITO v. Sham Kumar 2015 Tax Pub (DT) (Hyd ITAT - ITA No. 40270). It was further submitted that the appellant had offered capital gains of Rs. 1.17 lakhs for AY 2017-
Income Tax Appellate Tribunal - Chandigarh Cites 16 - Cited by 1 - Full Document
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