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Case Law Details

Case Name : Santosh Kumar Subbani Vs ITO (ITAT Hyderabad)
Related Assessment Year : 2007-08
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Santosh Kumar Subbani Vs ITO (ITAT Hyderabad)

 In the instant case, the assessee has entered into development agreement for construction of duplex houses and assessee was to receive the constructed area of 5000 sq.ft by virtue of development agreement. However, after entering into agreement, the developer has vanished and no real development took place till date as verified and confirmed by the AO through the Departmental Inspector. It appears that neither development has taken place nor developed area was received by the assessee. This fact was confir

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