2004 (1) TMI 18

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....y B.C. Patel C.J.- In Writ Petition (Civil) No. 395 of 1987, the petitioner was allotted a flat on the first floor admeasuring 1814.92 sq. ft. for a total consideration of Rs. 12,70,744. There was an agreement executed in this behalf on June 11,1986. At the relevant time, Chapter XX-A of the Income-tax Act, 1961 (hereinafter referred to as "the said Act"), was applicable. It is also required to....

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....vant to decide the date which attracted the provisions of Chapter XX-C of the said Act. The Division Bench, considering various aspects of the matter, held that Chapter XX-A of the Act would be applicable in such a situation and held that application of Chapter XX-C is bad in law. It was also held by the Division Bench that the act of submitting the application in "Form No. 37-I" of the Act would ....