https://www.taxtmi.com/caselaws?id=16147 The Appropriate Authority could not refuse to act on Form No. 37-I unless the statutory ingredients of part performance under section 53A were clearly established, including a finding that possession had been taken or retained in part performance. Here, the agreement contemplated eviction of tenants and later delivery of possession, and the authority recorded no specific finding that possession had actually passed or remained with the transferee. The refusal to treat the form as never filed was therefore not sustainable because the precondition for treating the transaction as an already completed transfer had not been met. en-us Fri, 27 Nov 1998 00:00:00 +0530 Tue, 01 Sep 2009 13:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16147 The Appropriate Authority could not refuse to act on Form No. 37-I unless the statutory ingredients of part performance under section 53A were clearly established, including a finding that possession had been taken or retained in part performance. Here, the agreement contemplated eviction of tenants and later delivery of possession, and the authority recorded no specific finding that possession had actually passed or remained with the transferee. The refusal to treat the form as never filed was therefore not sustainable because the precondition for treating the transaction as an already completed transfer had not been met. Case-Laws Income Tax Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16147