9911796707
TMI Blog2019 (6) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... eement for sale of agricultural land situated at Siruseri Village, to one Shri V.R. Anbuvelrajan and Shri S. Balamurugan in the year 2012. According to the Ld. counsel, the assessee received entire sale consideration from the above said Shri V.R. Anbuvelrajan and Shri S. Balamurugan and also handed over the physical possession of the property. In the year 2013, the assessee executed general power of attorney in favour of Shri V.R. Anbuvelrajan and Shri S. Balamurugan. According to the Ld. counsel, when the assessee entered into an agreement for sale and handed over the physical possession and received the sale consideration from Shri V.R. Anbuvelrajan and Shri S. Balamurugan, there was a transfer of property as far as the assessee is concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has stated as follows:- Affidavit I, Althi Venkata Narendraraju, s/o Shri Sanyasi Rao, an assessee assessed to income tax in PAN ACUPN484ON herein do hereby solemnly affirm and sincerely state as follows; 1. I state that I had entered into an agreement for sale of my agricultural lands at Siruseri Village, vide sale agreements dated 04.05.2012 with Shri V R Anbuvelrajan (PAN No. AGZPA94O6B) and Shri S Balamurugan. 2. I state that the said agreement was also executed along with me by one Mr. N. Parthasarathy so as to have a perfection to the title of the property as and when the sale deed is executed, upon receipt of advance his advance. 3. I state that the properties agreed to be sold were agricultural lands comprised in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as Document Number 14266 of 2013, registered with the Sub registrar of Thiruporur as requested by the buyer, appointing Shri S Balamurugan as my agent in respect of 64 cents of land at Siruseri Village, in respect of which I had entered into the agreement of sale, the possession of were already handed over. 8. I further state that I had executed General Power of Attorney dated 14.10.2013 registered as Document Number 14247 of 2013, registered with the Sub registrar of Thiruporur appointing Shri V R Anbuvelrajan (PAN No. AGZPA94O6B) as my agent in respect of 72 cents of land at Siruseri Village, in respect of which I had entered into the agreement of sale, the possession of were already handed over. 9. I state that I had not receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sd/- the 06th day of May 2019. Althi Venkata Narendraraju 5. It is obvious that the assessee entered into an agreement for sale on 04.05.2012 with Shri V.R. Anbuvelrajan and Shri S. Balamuruga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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