https://www.taxtmi.com/caselaws?id=387487 The Tribunal directed the matter back to the assessing authority for factual determination, emphasizing that the transfer under section 2(47) would occur only upon fulfillment of conditions, with ownership of only 20 Marlas confirmed as transferred on 04.12.2006 pending resolution of the dispute for the remaining 42 Marlas. The Tribunal allowed the appeal for statistical purposes, highlighting the need for the assessing authority to consider court orders confirming ownership and conduct of the parties, with the assessee's cooperation required for verification and explanation within the prescribed time limit under section 153 starting from 01/6/2016. en-us Mon, 01 Jul 2019 00:00:00 +0530 Thu, 24 Oct 2019 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387487 The Tribunal directed the matter back to the assessing authority for factual determination, emphasizing that the transfer under section 2(47) would occur only upon fulfillment of conditions, with ownership of only 20 Marlas confirmed as transferred on 04.12.2006 pending resolution of the dispute for the remaining 42 Marlas. The Tribunal allowed the appeal for statistical purposes, highlighting the need for the assessing authority to consider court orders confirming ownership and conduct of the parties, with the assessee's cooperation required for verification and explanation within the prescribed time limit under section 153 starting from 01/6/2016. Case-Laws Income Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387487