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15. That Hon'ble Supreme Court in the matter of Thiruvengada Pillai v. Navaneethammal & Anr. (2008) 4 SCC 530, held that an agreement executed on an old stamp paper does not become invalid solely due to the time lapse between the purchase of the stamp paper and the execution of the agreement.

Sh. Balbir Singh , Alwar vs. ACIT

16. That allegations of backdating agreements often arise when old stamp papers are used. However, the use of an old stamp paper does not inherently signify that an agreement has been backdated. The date of execution of the agreement is a factual matter, typically corroborated by witness testimony, supporting documentation, or circumstantial evidence such as financial transactions or correspondence contemporaneous with the execution date. If an allegation of backdating is raised, the onus lies on the party making the claim to substantiate it with credible evidence. Courts examine the totality of circumstances to determine the authenticity of such claims. In the instant case, this exercise is futile since it goes beyond the mandate and directions of the Hon'ble ITAT and further it ignores that the said agreement has been NOTARIZED. It also ignores the fact that subsequently Civil Suit was filed by Smt. Maya Devi wherein also relevant dates are duly mentioned.