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Case Law Details

Case Name : Jaimeet Sawaria Vs ITO (ITAT Raipur)
Related Assessment Year : 2019-20
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Jaimeet Sawaria Vs ITO (ITAT Raipur)

ITAT Raipur resorted the matter back to AO to verify the actual status of payment of consideration by each co-owner vis-à-vis applicability of provisions of section 194IA of the Income Tax Act.

Facts- The appellant an individual, along with his father Bharat Sawaria and his mother Smt. Kalpana Sawaria jointly purchased two immovable properties. These properties were registered by way of a single sale deed. The aggregate consideration i

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