2012 (7) TMI 1162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s) Mr. M.S. Ganesh,Sr.Adv., Mr. Dilip Pillai,Adv., Mr. Sukun K..S. Chandele,Adv. for M/s. T.T.K. Deepak & Co.,Advs. For Respondent(s) Mr. R.P. Bhatt,Sr.Adv., Ms. Shalini Kumar,Adv. And Ms. Anil Katiyar,Adv. ORDER Since the matter has been remanded to Commissioner of Income Tax (Appeals), we direct that Authority to also consider the case of the assessee, as urged in clause (B) at Pages 16....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ficer for the purpose of determination of fair value of the property in question, the valuation of the property as stated in the Sale Deeds ought not in law to have been accepted? XIV. Whether the impugned order of remand not having addressed and applied, as it ought to have been, the mandatory provisions of Section 50-C, does not suffer from patent illegality and material irregularity? ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ity had registered the sale deeds in question on presentment without resort to the provisions of Sections 33 and 37 of the Kerala Stamp Act, 1959 pari materia with the provisions of Sections 33,37, etc. of the Indian Stamp Act, 1899 governing the procedure of impounding and reference to the Collector for determination of proper stamp duty payable, on presentment before it of an insufficient stampe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lectronic record' supplied by Section 2(1)(t) of the Information Technology Act, 2000 to the data seized from a computer, the threshold determination relating to the admissibility and legitimacy of such data in whatever form has not to be undertaken in accordance with law and in particular, the mandatory prescription of Sections 65-A and 65-B of the Evidence Act, 1872 read with Section 93 and the ....