https://www.taxtmi.com/caselaws?id=177366 The Tribunal allowed the appeal of the assessee on August 27, 2014, due to the invalidity of the assessment proceedings under section 147 without the requisite notice under section 143(2). The Tribunal set aside the additions made by the lower authorities, including the tax treatment of the amount received from the developer and the treatment of capital gains as the sale of Transferable Development Rights, deeming these issues infructuous. en-us Wed, 27 Aug 2014 00:00:00 +0530 Fri, 08 Jan 2016 10:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177366 The Tribunal allowed the appeal of the assessee on August 27, 2014, due to the invalidity of the assessment proceedings under section 147 without the requisite notice under section 143(2). The Tribunal set aside the additions made by the lower authorities, including the tax treatment of the amount received from the developer and the treatment of capital gains as the sale of Transferable Development Rights, deeming these issues infructuous. Case-Laws Income Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177366