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TMI Blog2014 (6) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... Atul K. Jasani ORDER P. C. 1. This appeal challenges the order passed by the Income Tax Appellate Tribunal dated 15th October, 2008. The assessment year in question is 19901991. There were two appeals before the Income Tax Appellate Tribunal and which have been disposed of by this impugned order. 2. Mr.Suresh Kumar, learned advocate appearing for the revenue submits that the appeal raises a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion involving the allowing of the possession of any immovable property to be taken or retained in part performance of a contract of the nature referred to in Section 53A of the Transfer of Property Act, 1882 it transfer of the property. Therefore, the date on which the possession of the immovable property is allowed to be taken or retained in part performance is the relevant date. 4. This appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment was only to point out whether any appeal was filed against the orders of the Tribunal and for prior assessment years. All that he could point out based on a communication from the Income Tax Department that no record of any appeal having been filed is available. This clearly means that an appeal challenging this finding of fact recorded by the Tribunal has not been filed. The revenue has th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... movable property was not taken or retained as is now urged. Further, the finding of fact which is recorded by the Tribunal in prior assessment years has also been recorded in subsequent assessment years and in relation to the same assessee. Even in relation to the subsequent years, no appeals have been filed by the revenue. 8. We do not find that the appeal raises any substantial question of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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