payment was received by the
seller and the sale deeds would stand void and resulted no transfer
of the plots of land. This settlement agreement ... buyers decided to
abandon the deal and sale deed to be treated as void abinitio.
9
ITA No.359/Ind/2023
Indraprasth Grih Nirman Shakari
order produced before
him declaring the relevant land purchase transaction (deeds ) as
null and void thereby land purchase consideration stood
cancelled so as to make ... declared as null and void by the District Court, Ratlam vide
order dated 3rd May,2019, and the sale deed was directed to be executed
annulled as being ab-
initio and/or otherwise void and bad-In-law.
2. On the facts and circumstances of the case ... 2017&Ors
violation of principles of natural justice be declared void, illegal and
directed to be annulled.
3. On the facts and circumstances
sell and not circle rate as on the date of sale
deed, should be adopted as sale consideration for
computation of income of the assessee ... 2016
consequently the sole ground of the appellant is de void of
merit, is dismissed.
12. In the result, the appeal of the revenue
sell and not circle rate as on the date of sale deed, should be
adopted as sale consideration for computation of income of the
assessee ... Appeals) and consequently the sole ground of the appellant
is de void of merit, is dismissed.
17. From perusal of the above judgments and examining
inclined to quash the initiation of reassessment
proceedings being ab-initio void."
Page 13 of 33
Sanjeev Agrawal
ITA No. 38/Ind/2024 ... return of income and the enclosures thereto,
being the financials and the deed of partnership, to initiate proceedings for re-
assessment. The aforesaid documents however
Vaishali Developers ... vs Income Tax Officer 1 (2), Bhopal on 24 February, 2025
आयकर अपीलीय
sale deed before completion of the units to
safeguard their interest. These agreements have been executed by the
assessee before execution of sale deed ... contractor is merely on the
basis of execution of sale deed at a lower price than the agreed price. There is
no merit in Assessing
sale deed before completion of the units to
safeguard their interest. These agreements have been executed by the
assessee before execution of sale deed ... contractor is merely on the
basis of execution of sale deed at a lower price than the agreed price. There is
no merit in Assessing
sale deed before completion of the units to
safeguard their interest. These agreements have been executed by the
assessee before execution of sale deed ... contractor is merely on the
basis of execution of sale deed at a lower price than the agreed price. There is
no merit in Assessing
