Gujarat High Court
The Principal Commissioner Of Income ... vs Nimish Kalyanbhai Vasa on 22 July, 2019
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, A.C. Rao
C/TAXAP/458/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 458 of 2019
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THE PRINCIPAL COMMISSIONER OF INCOME TAX 5
Versus
NIMISH KALYANBHAI VASA
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Appearance:
MRS MAUNA M BHATT(174) for the Appellant(s) No. 1
for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA
and
HONOURABLE MR.JUSTICE A.C. RAO
Date : 22/07/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) This Tax Appeal at the instance of the assessee is admitted on the following questions of law :
(A) "Whether on facts of the case and and in law Appellate Tribunal was correct in hold that an enforceable right to enforce the registration was created by way of Banakhat dated 15.9.2008 and dated 25.3.2009 even in absence of payments and transfer of possession of the land by the assessee ?"
(B) Whether on the facts of the case and in view of the Section 63 of Bombay Tenancy and Agricultural Land Act, 1948, and also as per Indian Contract Act, 1872 the agreement between the assessee and vendee M/s.
Melody Complex Pvt. Ltd. dated 15.9.2008 and 25.3.2009 is valid ?"
(C) Whether any immovable property value exceeding Rs 100/- can be transferred by way of delivery of possession without registration and based on an invalid /unlawful agreement within the provisions of section 2(47) ofhte Page 1 of 2 Downloaded on : Tue Jul 23 22:07:00 IST 2019 C/TAXAP/458/2019 ORDER Income Tax Act, 1961 ?"
(D) Whether in view of agreements dated 15.9.2008 and 25.3.2009 being held invalid, the doctrine of part performance as per section 53A of T.P Act, 1882 read with section 2(47) of the Income Tax Act, 1961 can be invoked ?"
(J. B. PARDIWALA, J) (A. C. RAO, J) MARY VADAKKAN Page 2 of 2 Downloaded on : Tue Jul 23 22:07:00 IST 2019