conferring such power,
unless it has been registered:
Provided that an unregistered document affecting immovable property and required by this Act or the Transfer ... purchase as also the 'deed of lease" were unregistered documents and have been presented for registration under the provisions of the Indian Registration
completeness, we note that the agreement to sell is an
unregistered documents and a question may arise as to whether the said unregistered
document ... registered, if unregistered is not admissible into evidence
under Section 49 of the Registration Act.
2. Such unregistered document can however be used
reply submitted that the JDA is not a registered agreement
(unregistered document). It was further submitted that the Govt. of West Bengal
has cancelled ... argued that
as the document in question was an unregistered document, there cannot be any
transfer u/s 2(47) of the Act. He further
first time a Memorandum of
Understanding dated 06.12.2013 (an unregistered document) claiming that
Mr. Manish Kalidas Gandhi, Director of Corporate Debtor entered into MoU
with ... Gandhi to
enter into MoU. It was pleaded that MoU is unregistered document and does
not give any right. The Resolution Professional has pleaded that
time of execution of sale
deed. On 08.03.1993, a sale agreement (unregistered document) for the
aforesaid site was made between the assessee and Shri ... conferring
such power, unless it has been registered:
Provided that an unregistered document affecting immovable
property and required by this Act or the Transfer
equally valid even if done on an
unregistered document?
iii) Whether on the facts and in the circumstances of the case ... equally valid even if done on an unregistered document?
iv. Whether on the facts and in the circumstances of the case
Appellant which is not a
genuine document. In any view of the matter, the document being
unregistered and unstamped cannot create any right ... Share Subscription and Share
Agreement dated 07.08.2008. The FMA being unregistered document cannot
be received in evidence. It is submitted that there is no termination
same."
(j) Addition made on basis of photocopy of an unregistered document
On the issue of use of photocopy of unregistered documents while framing ... assessee was able to prove that same
agreement was an unregistered document, and assessee claimed to have sold land in
question vide a registered sale
documents
prospectively after 1-10-2009 and not with any retrospective
effect. The document giving rise to the capital gain was in fact
an unregistered ... section 50C .
10. The appellant contends that the agreement being an
unregistered document, the said provisions of Section 50C of
the IT Act to unregistered
that as the MOU and the
POA‟s were unregistered documents to which Sh. Ashok Bhatia was
not a party, hence the contents ... that as the same was also an unregistered document to which the
P a g e | 17
ITA No.179/Mum/2018
