2024
Sh. Balbir Singh , Alwar vs. ACIT
16. That allegations of backdating agreements often arise when old stamp
papers are used. However ... 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
Crores along with interest as financial debt on the
basis of an agreement dated 11.05.2021. Appellant claims that this is contrary
to the audited records ... Techindia Nirman Limited. Basis the agreement and which
was a non-existent agreement. Appellant claims that he agreement is backdated
by three years. Moreover
date of signing of the Loan
Agreement is shown as 20.12.2007 on first page of the said agreement while on
the last page ... clerical errors. This clearly betrays signs of likely
interpolation, backdating and fabrication of the Loan Agreement document. In
Page 28 of 32
Company Appeal
date of signing of the Loan
Agreement is shown as 20.12.2007 on first page of the said agreement while on
the last page ... clerical errors. This clearly betrays signs of likely
interpolation, backdating and fabrication of the Loan Agreement document. In
Page 28 of 32
Company Appeal
deliberate breach of
the Agreements to Sell dated 08.10.2018.
8. The Appellant further submits that Clause 2 of the Agreements to Sell
explicitly obligated ... dated 17.10.2018 sent to the Manager,
Bank of India, Mohali, accompanied by backdated and forged documents. The
Appellant further submitted that the Corporate Debtor, through
evidence, particularly in absence
of cross-examination, and further held that notarized agreements and possession
documents were sufficient to establish purchase and possession ... agricultural plots on 29.08.2016, the assessee entered into an
unregistered notarized agreement dated 12.09.2016 with Raghuvir Developers and
Builders, a firm in which the Karta
absence
of sufficient funds, the fact that the payment date cannot be backdated, and
cheques honoured during CIRP violate the moratorium, we can conclude that ... Appellant that
there was an existence of pre-existing understanding or agreement regarding
payments. We dwell into this issue whether it can support the case
absence
of sufficient funds, the fact that the payment date cannot be backdated, and
cheques honoured during CIRP violate the moratorium, we can conclude that ... Appellant that
there was an existence of pre-existing understanding or agreement regarding
payments. We dwell into this issue whether it can support the case
absence
of sufficient funds, the fact that the payment date cannot be backdated, and
cheques honoured during CIRP violate the moratorium, we can conclude that ... Appellant that
there was an existence of pre-existing understanding or agreement regarding
payments. We dwell into this issue whether it can support the case
Kiran Fine Jewellers Private ... vs Deputy Commissioner Of Income Tax, ... on 25 February, 2025
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