2020 (2) TMI 130

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....eal under Section 260A of the Income Tax Act (in short "the Act") has been filed challenging the order dated 21.11.2016 appended as Annexure A/6 passed by the Income Tax Appellate Tribunal (for short "the Tribunal"), Jabalpur bench, Jabalpur in ITA No.609/Ind/2015 for the Assessment Year 2010-2011. The appellant claims the following substantial questions of law for determination of this Court: ....

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.... and Section 50C has no application in case of transfer of right in a property? E. Whether the Tribunal was justified in conforming the addition on account of long term gain amounting to Rs. 50,19,180/- in the hands assessee from the sale of property which is disputed and litigation of ownership is pending before the Civil Court? F. Whether on the facts and in the circumstances of the case, ....

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....ar under consideration and further since, no lawful possession was handed over there could not have been any case of transfer? H. Whether on the facts and in the circumstances of the case, the ITAT grossly erred, both on facts and in law, in confirming the addition on account of long-term capital gain amounting to Rs. 50,19,080/- in the appellant's hand from sale of the subject property by ....