https://www.taxtmi.com/highlights?id=69115 Revision u/s 263 - Nature of capital gain - On going through the copy of the purchase deed of the said land, we find that direct possession of the land in question had been handed over/transferred to the appellant being one of the co-owners/ purchaser of the land on 17–04–2008 only and not on 17–05–2010 as presumed by PCIT. - order passed by the assessing officer is neither erroneous nor prejudicial to the interest of Revenue. - AT en-us Fri, 07 Apr 2023 14:45:11 +0530 Fri, 07 Apr 2023 14:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69115 Revision u/s 263 - Nature of capital gain - On going through the copy of the purchase deed of the said land, we find that direct possession of the land in question had been handed over/transferred to the appellant being one of the co-owners/ purchaser of the land on 17–04–2008 only and not on 17–05–2010 as presumed by PCIT. - order passed by the assessing officer is neither erroneous nor prejudicial to the interest of Revenue. - AT Highlights Income Tax Fri, 07 Apr 2023 14:45:11 +0530 https://www.taxtmi.com/highlights?id=69115