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2002 (2) TMI 31 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal, Jaipur, was justified in holding that capital gains, in respect of sale of property, was not attracted in the assessment year under consideration as there has been no transfer?" - assessee, submits that when the issue regarding whether there was underhand dealing or the consideration was passed more than shown in the deed, the burden is on the Department and if the Department could not prove it, the issue has been decided in favour of the assessee. That has also been argued before the Tribunal, but the Tribunal has not given any decision on this issue. - In the interest of justice, the assessee will be at liberty to move a miscellaneous application regarding the issue that the consideration has not passed more than that shown in the sale deed.
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