Admittedly, in the course of the
search and seizure proceedings an unsigned „draft agreement‟ between
the assessee and Shri Paresh Rastogi ... Indo Saudi Services
discernible from a perusal of an unsigned „draft agreement‟ viz.
Annexure A-1, Page 30-40 that was seized from the premises
premises of Mahesh Mehta Group of cases on 30.06.2009, a draft unsigned
Agreement dated 22.02.2008 on a stamp paper of Rs.100/- qua the property ... that the deal has never been
matured on the basis of draft unsigned agreement as HSIIDC has raised
certain objections; that assessee has duly clarified
Paulose on 04/03/2009 and certain documents were
impounded. An unsigned draft agreement dated 23/02/2009 was also found which
stated the amount ... submissions and perused the record. In the
present case, there was unsigned Agreement dated 23/02/2009 wherein the sale
consideration was shown
Paulose on 04/03/2009 and certain documents were
impounded. An unsigned draft agreement dated 23/02/2009 was also found which
stated the amount ... submissions and perused the record. In the
present case, there was unsigned Agreement dated 23/02/2009 wherein the sale
consideration was shown
alleged cash amount recorded
in the draft agreement to sale.
5.13 It is undisputed that the draft agreement to sell is not
signed either ... hands of the assessee merely on the
basis of unsigned draft agreement to sale. The finding of the Ld.
CIT(A) that part
agreement made pursuant to the said
M.O.U. also had no ground, as there existed no executed development agreement but
merely a draft unsigned ... been proposed, the plaintiff relies on a draft
development agreement, which is unexecuted and unsigned, apparently prepared
by a lawyer who may have been engaged
Pari Agro Exports vs Soufflet Alimentaire & Anr on 2 August, 2019
Equivalent citations: AIRONLINE
exercise of jurisdiction.
Learned Senior Advocate has submitted that as the
registered agreement to sell has already taken place
and the sizable amount has already ... which there is a reliance of
a mere unsigned agreement to sell which is merely a
draft and the terms have been altered from time
ExDW1/K are the original sponsorship agreement draft and the
same is unsigned as it was mailed to them prior to receipt of payment ... date when the original agreement was executed ie 02.01.2008 but the
stamp paper shows that this agreement was neither drafted or executed before
submitted that the printout taken is unsigned and
undated and the agreement to sell dated 15/12/2000 was also for
Rs.6 lakhs only ... only draft since at the time the sale agreement details of
cheques were not available, the amount was put in cash in the
draft prepared
