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Partition of family properties does not amount to transfer, when there is no transfer of asset
Case Law Details
- Case Name
- Commissioner of Income-tax-II, Jalandhar Vs Ashwani Chopra (Punjab And Hariyana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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HIGH COURT OF PUNJAB AND HARYANA
Commissioner of Income-tax-II, Jalandhar
Versus
Ashwani Chopra
IT APPEAL NOS. 353 TO 356 OF 2011
JANUARY 10, 2013
ORDER
Hemant Gupta, J.
This order shall dispose of afore-mentioned four appeals filed under Section 260-A of the Income Tax Act, 1961 (for short ‘the Act’) arising out of an order passed by the Learned Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in respect of Assessment Year 2007-08. However, for facility of reference the facts are taken from ITA No.354 of 2011.
2. The Revenue has raised the following substa...





