Jaspal Kaur vs Union Of India on 13 February, 1998
(iv) The only question which the Appropriate Authority can decide is whether the property is undervalued or not. The Appropriate Authority cannot go beyond the terms of the agreement; it cannot question the validity of the agreement to transfer immovable property, the legality of the transaction or the title of the vendor [Mrs.Satwant Narang Vs. Appropriate Authority (1991) 188 ITR 656 Del; Ranchhodbhai Vs. Union of India (1996) 219 ITR 427 (Guj) (DB); Mount Plaza Builders (P) Ltd. (supra); Moi Engineering Ltd. (supra); Irwin Almedia & Ors.(supra); Appropriate Authority Vs. Naresh N.Mehta (supra); IOL Ltd. (supra); Ramanlal B. Pandya (supra).