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        Case ID :
        Income Tax

        Unexplained investment - Addition u/s 69/69B - An agreement even...

        Unexplained Investment Case: Land Agreement Not Enforceable Without Tenure Change, Sufficient Evidence Counters Assessing Officer's Assumptions.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Unexplained investment - Addition u/s 69/69B - An agreement even itself will not be enforceable in the eyes of law unless character of the land is changed viz. it is being converted into new tenure and such conversion is depended upon the payment of premium to the Government, and sanction from the Government. In these situations, it is difficult to infer that the assessee would pay on-money before such incident of conversion happen. This was the positive evidence produced by the assessees for rebutting the belief formed by the AO - CIT(A) rightly deleted the additions - AT
                                Note: It is a system-generated summary and is for quick reference only.
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