2013 (7) TMI 1142

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....i.Jose Joseph And Smt. Sobha Annamma Eapen For The Respondent. JUDGMENT V.Chitambaresh, The issue is covered by Info Park Kerala v Assistant Commissioner of Income Tax 2008 (4) KLT 782 which was affirmed in Writ Appeal No.2243/2008. Therefore the transaction evidenced by Ext.P7 sale deed after Ext.P3 notification under the Land Acquisition Act 1894 can only be a negotiated sale. It may be....