Appropriation - Year 1995 - Judgments

Oct 19 1995 (HC)

Laboni Developers Vs. Appropriate Authority and ors.

Court: Gujarat

Decided on: Oct-19-1995

Reported in: (1996)130CTR(Guj)512; [1996]219ITR284(Guj)

..... on record as this exercise of power depends upon the satisfaction of the appropriate authority and appropriate authority is under an obligation to pass a speaking order by specifying the ..... on a careful consideration of the relevant facts and circumstances mentioned above the members appropriate authority have reason to believe that the apparent consideration disclosed in the transfer agreement .....

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Apr 06 1995 (HC)

Gordhandas Purshottamdas Patel and ors. Vs. Appropriate Authority

Court: Gujarat

Decided on: Apr-06-1995

Reported in: (1995)128CTR(Guj)239; [1996]217ITR62(Guj)

..... and proceedings were required to be dropped by granting the necessary certificate 4 the appropriate authority after considering the show cause notice and replies submitted by the petitioners ..... 1 no reasonable opportunity of being heard afforded to petitioners before passing impugned order appropriate authority did not consider relevant and germane facts irrelevant and extraneous consideration taken .....

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Jun 26 1995 (HC)

Hunaida Jamnagarwala and anr. Vs. Appropriate Authority and anr.

Court: Gujarat

Decided on: Jun-26-1995

Reported in: (1995)127CTR(Guj)109; [1996]217ITR679(Guj)

..... comparable to the property under consideration by pointing out that in those cases the appropriate authority itself had accepted the apparent consideration which was much lower than the consideration ..... section 269ud of the act and after considering the entire materials on record the appropriate authority was satisfied that there was difference of apparent and actual consideration and hence .....

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Oct 20 1995 (HC)

Shriniketan Members Association and anr. Vs. Appropriate Authority and ...

Court: Gujarat

Decided on: Oct-20-1995

Reported in: (1996)131CTR(Guj)206; [1996]219ITR359(Guj)

..... registered valuer had given comparable cases where no objection certificate was given by the appropriate authority the learned counsel further pointed out that the petitioners were to bear full ..... drawn in all cases mere finding of understatement without recording the conclusion of the appropriate authority himself about nexus between understatement of consideration and attempt to tax evasion it .....

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Sep 19 1995 (HC)

Hindumal Balmukund Investment Co. Pvt. Ltd. Vs. Appropriate Authority ...

Court: Gujarat

Decided on: Sep-19-1995

Reported in: (1996)131CTR(Guj)529; [1996]219ITR146(Guj)

..... property proposed to be transferred does not confer arbitrary or unfettered discretion on the appropriate authority to compulsorily purchase immovable properties and does not violate art 14 of ..... not the real consideration or to say presumption about understatement of consideration raised by appropriate authority has not stood rebutted likewise if surrounding circumstances which are available on .....

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Mar 30 1995 (HC)

Anagram Finance Ltd. Vs. Appropriate Authority and anr.

Court: Gujarat

Decided on: Mar-30-1995

Reported in: (1995)127CTR(Guj)193; [1996]217ITR22(Guj)

..... requirement to specify the grounds on which order of pre emptive purchase was made ratio appropriate authority is not only required to reach objective satisfaction but also required to record ..... of property situated on a particular floor further there being no material for satisfaction of appropriate authority to determine the prevailing market rate of first floor of commercial property order under .....

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Mar 19 1995 (HC)

Ketki Land Holdings Pvt. Ltd. Vs. Appropriate Authority and anr.

Court: Gujarat

Decided on: Mar-19-1995

Reported in: [1997]227ITR825(Guj)

..... counsel for the petitioner raised various points he contended that the notice issued by appropriate authority was vague and no material particulars had been supplied to the petitioner ..... constitution of india petition for quashing order passed under section 269ud 1 incumbent upon appropriate authority to come to positive and definite conclusion that property was undervalued satisfaction contemplated .....

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Sep 19 1995 (HC)

Krishnakumar Agarwal and anr. Vs. Appropriate Authority and anr.

Court: Gujarat

Decided on: Sep-19-1995

Reported in: [1996]217ITR274(Guj)

..... market value of the property under consideration itself having been determined what weighed with the appropriate authority to discard the fair market value of the property under consideration and to ..... market value of the property under consideration itself having been determined what weighed with the appropriate authority to discard the fair market value of the property under consideration and to .....

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Mar 19 1995 (HC)

Ketki Land Holdings Pvt. Ltd. Vs. Appropriate Authority and anr.

Court: Gujarat

Decided on: Mar-19-1995

Reported in: (1997)137CTR(Guj)233

..... learned counsel for the petitioner raised various points he contended that the notice issued by appropriate authority was vague and no material particulars had been supplied to the petitioner as to ..... transferee but the law requires something more in our considered opinion it is incumbent upon appropriate authority to come to a positive and definite conclusion that the property was undervalued a .....

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Jun 26 1995 (HC)

Surya Kiran Association Vs. Appropriate Authority and Another.

Court: Gujarat

Decided on: Jun-26-1995

Reported in: (1996)129CTR(Guj)323; [1996]218ITR29(Guj)

..... done by the respondent authority the transferor as well as transferee believed that the appropriate authority was satisfied about the consideration and bona fide transaction however the respondent ..... regarding the situation of the sale instance property and the property under consideration the appropriate authority observed that both the instance property and the property under consideration were .....

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