Tribunal held that the sale deed showed the date of sale as April 11, 2011. Hence the addition could not made in the Assessment Year 2008-09 because the property was sold on April 11, 2011. The capital gains could be assessed only in the assessment Year 2012-13.( AY.2008-09)
Suresh Bansal v. Dy. CIT (2020)82 ITR 43 (SN)(Delhi) (Trib)
S.45: Capital gains — Long-term capital gains —Sale of property taking place 11-4-2011 — Capital gains assessable in the year 2012-13 and not in the year 2008-09 . [ S. 2 (47 ) ]