Reopening of Assessment Invalid as Land Deal Belonged to Year of Presentation for Registration

ITO Vs Ratan Kumar Ingu (ITAT Hyderabad)

Sec. 47 of Registration Act Saves Assessee; Document is considered as executed on the date when it is signed & presented for registration- Tribunal Holds Reopening Invalid

Scanning Date Not Relevant: ITAT Hyderabad Quashes Reopening for AY 2017-18

The dispute arose from certain agreements of sale-cum-GPA executed on 21.03.2016 involving agricultural lands situated at Manchirevula Village. The documents were duly registered before the Joint Sub-Registrar on 24.03.2016 . AO issued notice u/s

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