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Case Law Details

Case Name : CIT Vs Abdul Aziz Abdul Kadar (Bombay High Court)
Related Assessment Year : 2007-08
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CIT Vs Abdul Aziz Abdul Kadar (Bombay High Court)

The Bombay High Court dismissed the Revenue’s appeal in CIT Vs Abdul Aziz Abdul Kadar, ruling that the provisions of Section 50C of the Income Tax Act, 1961, do not apply to the transfer of tenancy rights. The appeal was filed under Section 260A of the Act, challenging the Income Tax Appellate Tribunal’s (ITAT) order dated February 15, 2013, for the Assessment Year 2007-08. The key issue was whether the Assessing Officer was correct in substituting the

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