TMI Blog2014 (6) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... ct – Held that:- No record of any appeal have been filed is available - an appeal challenging the finding of fact recorded by the Tribunal has not been filed - revenue has accepted this finding of fact and in relation to the same assessee for prior assessment years - In such circumstances, we do not find that the appeal raises any substantial question of law - in the case of persons to whom the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is 19901991. There were two appeals before the Income Tax Appellate Tribunal and which have been disposed of by this impugned order. 2. Mr.Suresh Kumar, learned advocate appearing for the revenue submits that the appeal raises a substantial question of law and that is, whether the view taken by the Tribunal is correct, inasmuch as, the sale proceeds in respect of the immovable property sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 53A of the Transfer of Property Act, 1882 it transfer of the property. Therefore, the date on which the possession of the immovable property is allowed to be taken or retained in part performance is the relevant date. 4. This appeal together with other appeals, was on board and on the earlier occasion we passed a detailed order taking on record an affidavit filed by the assessee. At the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a communication from the Income Tax Department that no record of any appeal having been filed is available. This clearly means that an appeal challenging this finding of fact recorded by the Tribunal has not been filed. The revenue has thus accepted this finding of fact and in relation to the same assessee for prior assessment years. In such circumstances, we do not find that the appeal raises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso been recorded in subsequent assessment years and in relation to the same assessee. Even in relation to the subsequent years, no appeals have been filed by the revenue. 8. We do not find that the appeal raises any substantial question of law. 9. In relation to the other questions, namely, at paragraph 4(ii) and 4(iii), those are also answered in favour of the assessee and against the reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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