other hard disc. Hard discs were sealed and
seized. Details of hash value was taken from expert. Statements of
witnesses were recorded. Case property ... mirror image were given by the police. He
generated the hash value of original hard disc, which was taken out from
FIR No.256/2012
Cbi vs Nirmal Singh on 8 September, 2017
IN THE COURT OF MANOJ JAIN
SPECIAL
challan is Ex PW11/J and
the hash value certificate is Ex PW11/H.
17 Statement of accused under section
change in PDF Format of E-Document changes its hash
value (#). It is also pointed out there are many online
software/tools available for converting
agreement. The value of flat is determined at
Rs.1,01,25,000/- by taking value of flat at Rs.4500 ... cash amount receivable by the assessee
and value of the flat. The AO considered the value of the flat
full value of the consideration received as
accruing as result of the transfer of the capital asset. In this case the
full value of consideration ... view that the value of flat was to be taken as part of
the full value of the consideration for computing the capital gains
Society Ltd., Hash Builders Pvt.
Ltd., Chandigarh (HASH) and Tata Housing Development
Company Ltd. (THDC). Under the JDA, it was agreed that
HASH and THDC ... society. The agreed consideration was to be disbursed by
THDC through HASH to each individual member of the society,
and different amounts and flats were
revenue.
The AO did net conduct any independent enquiry relating to the value of the
property purchased. He merely relied on the statement given ... relevant as written
evidences". Oral evidence, no doubt has evidentiary value so far criminal
proceedings are concerned, but in the income tax proceedings
yards. The society
entered into a tripartite joint development agreement with Hash Building
(P.) Ltd. & Tata Housing Development Company Ltd. whereby the assessee ... consideration
of Rs. 1,65,00,000/- plus two furnished flats, the value of which was
considered
said society entered into a tripartite
joint development agreement with Hash Builder Pvt. Ltd. in which through
this agreement the entire land of the society ... each
member was to get a consideration including the value of the flat. The assessing
officer noted that the capital gains on account of consideration
