1976 (11) TMI 91

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.... Assistant commissioner of Income-tax, Acquisition Range-III, New Delhi, dated 30th March, 1976 acquiring property No. 53/6, Western Extension Area, Desh Bandhu Gupta Road, Karol Bagh, New Delhi under s. 269F, (6) of the Income-tax Act, 1961. Shri Rajinder Pal Singh. Shri Bhupinder Pal Singh and Smt. Gursharan Kaur was each the owner of one-third and undivided share in the above property. They are....

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....amined the auctioneer, the persons who allegedly bid at the auction and also some of the tenants who were in occupation of the property at the time of the sale. He has dealt with the evidence given by these persons in the order of acquisition passed by him. 2. While discussing such evidence, he has pointed out that Jagan Nath, who was one of the persons mentioned in the Auction Register as havi....

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....vanced by him. 3. The learned Departmental Representative does not deny the factual allegation that the evidence of Jagan Nath was not put to the transferors and the transferee, for rebuttal and that they were not given an opportunity of cross-examining him on the evidence tendered by him before the Inspecting Asstt. Commissioner. However, he submits that the defect could be cured by remanding ....

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....f the sale, the tenants in occupation of the property were making unauthorised use of the premises for commercial purposes, even though the property was a residential one. The learned counsel made a submission that such unauthorised use will have direct bearing on the market value of the property. There is no evidence on record to show in what manner the tenants were using the tenanted premises. T....