part of document is true, the other part of
document will also be true. Hence, it is clear that the said draft deed
was prepared ... basis of a document found from the hard disk of
computer of deed writer Sh. Naresh Gupta. This document is a
draft of agreement
Naresh Gupta, we find
that though he initially admitted that draft document was prepared on the
direction of the assessee, however, he has denied ... draft prepared by the deed writer, which is not signed by any of the
party mentioned in the said draft. Such an unsigned document cannot
myriad of decisions. The difficulty is further aggravated by the inelegantly drafted documents bearing on the question. To understand the implications of the question ... owner. In the beginning itself we have indicated that the documents have not been drafted with proper care. The builders were entitled to build
assessment
year 2002-03, found four sets of draft appeal
documents for AY 2002-03.
4 ITA No. 3555/Del/2009
Asstt.Year ... Gupta) found four sets of draft appeal documents for AY 2002-
8 ITA No. 3555/Del/2009
Asstt.Year: 2002-03
03. Ld. Senior counsel
assessee's contention in the
form of the seized documents namely draft agreement to sale, cost
estimates and Board Resolution establishes that there ... aforesaid contention of the assessee
is evidenced by the following seized documents:
i) Draft agreement to sale in relation to property situated
review" element does
reflect that one resource may prepare the draft document and the
second resource does its review and modifies as a part ... review.
The first resource involved in preparation of draft document does
gain skill and knowledge to the extent of modifications made in the
document
hereinafter referred to as 'RRFSL') Seized
documents include draft Agreement on a stamp paper of Rs.100/- dated
22.02.2008 qua Plot ... making the
addition on the basis of draft agreement dated 22.08.2008 which is a bald
document; that the statement of Kunjan Arora recorded
paste of various
documents in the computer shows discrepancy and not true
character of the documents. True character of the documents
may be ascertained from ... regarding Real Estate Matters. During the course of
consultancy, I do draft various documents under the
instruction of Clients. Sometimes under the instruction of
seller
doesn't pertain to me in
any manner whatsoever. These documents are drafted under the instruction
of my various clients in discharge ... reopening of assessment to be valid even though the
said document containing draft agreement to sell found from the hard disk
from Shri Naresh Gupta
consultants to enter into negotiations and
agreements with the prospective buyers, drafting
documents for the transfer/sale of the shares, due
diligence of the investee ... enter into various agreements, documents for the
transfer/sale of the shares which needed to be
drafted, vetted, discussed and negotiated with the
prospective buyers
