TMI Blog2001 (10) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... - Matter remitted to appropriate authority. - - - - - Dated:- 11-10-2001 - Judge(s) : S. P. BHARUCHA., Y. K. SABHARWAL. and BRIJESH KUMAR. ORDER The judgment and order under challenge was passed by a Division Bench of the High Court at Delhi (see [1999] 239 ITR 197). It dismissed the writ petition that had been filed before it by the present appellants. The appellants are the purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the appellants in an application for rectification filed before the appropri ate authority that that sale instance ought to have been disclosed to the appellants and taken into consideration and, if that had been done, the apparent consideration under the present agreement to sell would have been seen to fall within the permissible difference. When the rectification application was filed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition, it was contended on behalf of the appellants that the appropriate authority had compared the immovable property in petition with a sale instance which was not appropriate; that the attention of the appropriate authority had been invited to the sale transaction of the property at 135 Madhuban, Delhi, which was comparable; and that, had this comparison been made, no occasion to deny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if other factors were comparable. The only reason given by the appropriate authority in its order on the rectification application and by its learned counsel before the High Court was that the FARs of the two properties were different. What the respective FARs were or what the difference was was not disclosed either in the order or before the High Court; nor, indeed, is it disclosed now. We thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity in deciding the matter afresh. The appeal is allowed. The judgment and order under challenge is set aside. The matter is restored to the file of the appropriate authority who shall reconsider it in the light of this judgment. This shall be done expeditiously. Till such time that it is done, the status quo that was ordered by the High Court and continued by this court shall operate. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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