Hussan Lal Puri Versus Income-tax Officer - Income Tax - ITAT CHANDIGARH - Tri - Reassessment u/s 147 read with 148 - held that - Since originally no assessment was framed u/s 143(3) of the Act and information also came to the Revenue, therefore, revenue had right to reopen the assessment Chargeability of capital gain on the transfer of plot - joint development agreement - taxable in the hands of assessee or society - Held that - following the decision in Shri Charanjit Singh Atwal 2013 (8) TMI................................... Income Tax - Case Laws
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