assessee, out of three sale deeds, two
sale deeds of land executed with Shri Rajeev Singh are invalid sale
deeds, no transfer took place ... sale deeds were dishonored and money
could not be realized and thus these two sale deeds have become
invalid sale deeds and under the scheme
registered Trust Deed
dated 19.11.1997 through a registered amended Trust Deed dated
26.03.2012.
4. Ld. Pr. CCIT declared the amended registered Trust Deed
dated ... Deed also. But, in the instant case, assessee has
gone one step further even by amending the original Trust Deed
which has been declared invalid
submitted that this section did not declare an insufficiently stamped deed as invalid or void. The validity of the transaction or the effectiveness ... cited to show that an erroneous stamp would invalidate the deed": Subramanian Chettiar v. Revenue Divisional Officer AIR 1956 Mad. 454. He further submitted
exact motive behind in executing the gift deeds and thereafter cancelling those deeds. The intention of the assessee might be good or bad. The assessing ... power of revocation, the gift deeds revoked by the donor by way of cancellation deeds, the cancellation deeds are invalid documents. In view of this
Deed dated 19 -
11-1997 through a registered amended Trust Deed
dated 26-03-2012.
4. Ld. Pr. CCIT declared the amended registered
Trust Deed ... Deed also. But, in the instant
case, assessee has gone one step further even by
amending the original Trust Deed which has been
declared invalid
Deed dated 19 -
11-1997 through a registered amended Trust Deed
dated 26-03-2012.
4. Ld. Pr. CCIT declared the amended registered
Trust Deed ... Deed also. But, in the instant
case, assessee has gone one step further even by
amending the original Trust Deed which has been
declared invalid
seal of the company had been affixed and therefore, the trust deed is invalid. It is further pointed out that no witnesses have also signed ... appellant, as the said claim is again based on an invalid deed of trust dated 27-11 -1984.
38. The learned counsel for the appellant
apply. The donor reserved no power of revocation and therefore, cancellation deeds were invalid. On account of above, the learned JM set aside the order ... much avail. The AO also held that cancellation deeds were invalid and of no legal consequences. These were rejected as an after thought also. Accordingly
findings by any
court of competent jurisdiction holding the Deeds of Guarantee to be invalid,
such contentions cannot be raised by the Corporate Debtor when ... taken
place prior to the execution of Deeds of Guarantee this rendered the said
Deeds invalid lacks merit. It was pointed out that
same is assessed under the head capital
gain, the partnership deed entered into by the parties would amount to
a device for utilization ... carrying on any
business such partnership deed would be a invalid deed and in such
circumstances, and the facts obtained in the present case, possibly
