Case Law Details
Case Name : Hari Krishan Thaman Vs ITO (ITAT Chandigarh)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Chandigarh
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Hari Krishan Thaman Vs ITO (ITAT Chandigarh)
ITAT Chandigarh set aside the addition u/s 69 of the Income Tax Act to the file of AO to test the enforceability of agreement to sell as per relevant statue vis-à-vis fresh affidavit.
Facts- The assessee had deposited cash amounting to Rs. 43,15,000/- as auction money with M/s GLADA against sale of trees standing at Sidwa Kanal to MC Limit Ferozepur Road, Ludhiana. Basis the said information, the reasons for reopening were recorded and notice under section
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