Held that the assessee produced additional evidence for the first time before the Tribunal in support of the contention that the development rights in respect of the land have not been transferred to the developer. The matter is remanded to the Assessing Officer (AY. 2016-17)
Bhausaheb Sopanrao Bhor v. ITO (2023) 225 TTJ 367 (Pune)(Trib)
S. 45 : Capital gains-Additional evidence-Transfer-Development agreement-Possession of land was not handed over-Encroachment in land-Matter remanded to the Assessing Officer.[ S. 2(47), 254(1)]