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2017 (5) TMI 126

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..... d 30.09.1982. Held that: - Assuming that the petitioner has played fraud upon the Income Tax Department after having sold the property, the best way of exposing such a fraud would be to bring the property disowned by her to sale. It is true that the property has now passed on to several hands. But once notices are issued to all the purchasers including the one under the disputed document, the truth will come out. Till then, it is not possible to tax the petitioner - petition allowed. - WRIT PETITION Nos.17822 & 36496 of 2016 - - - Dated:- 6-4-2017 - SRI V. RAMASUBRAMANIAN AND MS. J. UMA DEVI, JJ. For The Petitioner : Mr. P. Vasudeva Reddy, Mr. Shaik Jeelani Basha For The Respondent : Mr. K. Raji Reddy (Senior Standing Counse .....

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..... ty covered under the sale deed dated 26.12.2007; that she never signed such a sale deed and that therefore upon coming to know of the same she has already lodged a police complaint. 5. But the case of the respondent-department is that the name of the petitioner, her fathers name and other particulars tally with those mentioned in the sale deed and that the petitioner had inherited the property from her father under a gift settlement deed dated 30.09.1982. 6. It is true that the personal particulars of the petitioner found in the disputed document tallies with the real particulars. But at least insofar as the second contention of the Department is concerned the description of the properties do not tally. For the purpose of easy appreci .....

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..... on Sub-District of Dwarakanagar, in the Registration District of Visakhapantam and bounded by East: 30 feet wide road. South: Plot No.2 of B. Veeraswamy Naidu. West: Plot No.18 of B. Bhagyalakshmi North: Site in S.No.275 Measurements: East wing: 41.25 feet or 12.57 mts. South wing: 94 feet or 28.65 mts., West Wing:57.63 feet or 17.56 mts. North wing: 106.05 feet or 32.46 mts. This is not assigned property. 7. A person, who got land of an extent of 240 sq. yds., under a gift settlement deed dated 30.09.1982, could not have sold the land of an extent of 551 sq. yds., under the disputed sale deed of the year 2007. Therefore, on the basis of the gift settlement deed it is not possible to link the petitioner with .....

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