2026 (3) TMI 134

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alf of the respondent. 2. On 17.02.2026, this Court passed the following order: "Heard learned advocate Ms. Manvi Damle for learned advocate Mr. Jaimin Dave for the petitioner. It is not in dispute that the sale deed dated 28.08.2018 and 29.08.2018 respectively have been cancelled and the cancelled registered sale deeds are produced on record of the writ petition from page 86 onwards. It is noticed by us that after cancellation of the sale deeds, the payment has also been reversed. It further appears that the sale deeds have been cancelled because the original sale deeds were executed by fraudulent persons. Therefore, keeping the aforesaid facts, the Assessing Officer shall issue necessary orders/communication dealing with the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een given in the revenue record and the bank account details of the assessee. 5. Thus, it appears that during the assessment proceedings under Section 148A of the Income Tax Act, 1961, these documents were not produced. Learned Senior Standing Counsel Mr. Yajnik has urged that the matter may be remanded to the respondent authority to pass a fresh assessment order. 6. At this stage, Mr. Manvi Damle, learned advocate for the petitioner has pointed out the judgment of the Bombay High Court in the case of The Commissioner of Income Tax 8 v. M/s Lok Housing & Constructions Limited, (Income Tax Appeal No. 877 of 2013 decided on 13.04.2015) in support of her contention and submitted that the impugned order may be quashed and set aside. 7.....