PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD
In the result, Appeal Suit is allowed and the impugned judgment and
ITA/83/2020HC Rajasthan07 May 2022
Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana
For Appellant: Mr.J.Barathan
Section 96
Section 17 mandates that transfer
of immovable property by means of a release deed require registration.
62. This Court has dealt with a case of unregistered release deed in
Ammamuthu Ammal vs Devaraj, reported in 2011(5) MLJ 15 (Madras) and
the relevant portion is extracted as follows:
“If the recitals in the document do display and demonstrate,
express
