2003 (8) TMI 21

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....v. M/s. Unitech Builder (P.) Ltd., 6-Community Centre, Saket, New Delhi. This appeal has been filed under section 269H of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), against the order of the Income-tax Appellate Tribunal, Delhi Branch "A", New Delhi, whereby the property under acquisition has been released by the said Tribunal vide order dated May 21, 1990. The Deputy Commissioner of Income-tax, Acquisition, Rohtak Range, on the basis of screening of Form No. 37-G forwarded by the Sub-Registrar, Gurgaon, noticed that land measuring 159 kanal, 7 marlas situate at village Jharsa, Tehsil Gurgaon was transferred by Smt. Kaushlya, widow of Kailash Chand, to M/s. Unitech Investment (P) Ltd., 6, Community Centre, Saket, New....

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.... sub-section (1) of section 269C. Being aggrieved by the order aforesaid, the assessee filed an appeal before the learned Income-tax Appellate Tribunal, which has since been allowed vide impugned order dated May 21, 1990. It is not disputed that the Deputy Commissioner of Income-tax passed the order, the subject matter of appeal before the Tribunal, on the basis of the report of the GVO. The Tribunal, in fact, has quoted the relevant part of the order passed by the Deputy Commissioner of Income-tax, which would clearly show that the primary reliance placed by the concerned officer was upon the report of the GVO. It would be appropriate to reproduce part of the order that has been mentioned by the Tribunal in the impugned order. The sa....