https://www.taxtmi.com/caselaws?id=780416 Registered immovable property instruments operate from the date of execution and presentation for registration under section 47 of the Registration Act, 1908, not from a later scanning or uploading date in the registration office. On that basis, transactions executed and registered in the preceding financial year were treated as falling in the earlier assessment year, making reassessment for the year under consideration invalid. The note also states that a respondent may invoke Rule 27 of the ITAT Rules, 1963 defensively to support the order under appeal on a ground decided against it, and once reassessment failed, the Revenue's appeal could not survive. en-us Thu, 04 Sep 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780416 Registered immovable property instruments operate from the date of execution and presentation for registration under section 47 of the Registration Act, 1908, not from a later scanning or uploading date in the registration office. On that basis, transactions executed and registered in the preceding financial year were treated as falling in the earlier assessment year, making reassessment for the year under consideration invalid. The note also states that a respondent may invoke Rule 27 of the ITAT Rules, 1963 defensively to support the order under appeal on a ground decided against it, and once reassessment failed, the Revenue's appeal could not survive. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780416