https://www.taxtmi.com/caselaws?id=57028 The Tribunal held that the Competent Authority's decision to treat multiple sale transactions as a single deal was incorrect. It was determined that each transaction should be assessed separately, resulting in the cancellation of acquisition proceedings for all six sale deeds. The appeals were allowed, emphasizing the importance of proper jurisdiction, independent assessment, and adherence to legal precedents in such proceedings. en-us Wed, 21 May 1986 00:00:00 +0530 Wed, 08 Dec 2010 09:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57028 The Tribunal held that the Competent Authority's decision to treat multiple sale transactions as a single deal was incorrect. It was determined that each transaction should be assessed separately, resulting in the cancellation of acquisition proceedings for all six sale deeds. The appeals were allowed, emphasizing the importance of proper jurisdiction, independent assessment, and adherence to legal precedents in such proceedings. Case-Laws Income Tax Wed, 21 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57028