https://www.taxtmi.com/caselaws?id=19493 Chapter XXC applies where an agreement for sale predates its commencement but the actual transfer has not been completed through a registered deed. Prior agreement and part-performance possession do not themselves constitute the transfer governed by the Chapter, and Form No. 37-I requirements remain applicable. The hearing-related rule in C. B. Gautam does not disturb a completed pre-emptive purchase where possession was voluntarily delivered, the property was sold by public auction, the purchaser paid and obtained possession, and later transfers followed. The statutory purchase and completed chain of transfers therefore remain undisturbed. en-us Thu, 07 Apr 1994 00:00:00 +0530 Fri, 06 Nov 2009 15:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19493 Chapter XXC applies where an agreement for sale predates its commencement but the actual transfer has not been completed through a registered deed. Prior agreement and part-performance possession do not themselves constitute the transfer governed by the Chapter, and Form No. 37-I requirements remain applicable. The hearing-related rule in C. B. Gautam does not disturb a completed pre-emptive purchase where possession was voluntarily delivered, the property was sold by public auction, the purchaser paid and obtained possession, and later transfers followed. The statutory purchase and completed chain of transfers therefore remain undisturbed. Case-Laws Income Tax Thu, 07 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19493