2020 (5) TMI 433

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..... . Two registered sale deeds were executed. There can be various reasons for executing the two sale deeds. One of the reason presumably as rightly submitted by the assessee that the vendor might have insisted for execution of two sale deeds in order to avoid deduction of tax at source. Whatever may be the reason the existing residential building as well as the vacant land adjacent to are appurtenant to each other. This Tribunal is of the considered opinion that the vacant site purchased by the assessee which is adjacent to the residential house is necessary for convenient enjoyment of the building. Therefore for all practical purpose, the vacant site adjacent to the existing building which was purchased by the assessee through the seco .....

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..... property on 06.01.2015. However two registered sale deeds were executed probably with intention to avoid deduction of tax at source as insisted by the vendor. The Assessing Officer found that since the assessee purchased the property by means of two registered sale deed, the property relating to second registered document may not be appurtenant to the building which was purchased through the original registered sale deed. According to the Ld. representative, merely because two sale deeds were executed at the insistence of the vendor probably with an intention to avoid deduction of tax, the land portion relating to second document cannot be construed to be a land not appurtenant to the building. Referring to the copy of the agreement of sal .....

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..... f the Paper-book. Similarly, the second registered sale deed dated 24.02.2015 is available at page No.84 of the Paper-book. The assessee has purchased the entire property within a span of 13 days in the month of February, 2015. An harmonious reading of the agreement for sale of the property and the registered sale deed clearly indicates that the assessee intended to purchase the entire property including the vacant land from the vendor Shri R. Selva Kumar. However two registered sale deeds were executed. There can be various reasons for executing the two sale deeds. One of the reason presumably as rightly submitted by the Ld. representative for the assessee that the vendor might have insisted for execution of two sale deeds in order to avoi .....

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