NEERAJ KANTA VERMA Vs. UNION OF INDIA
LAWS(ALL)-2014-9-238
HIGH COURT OF ALLAHABAD
Decided on September 26,2014

Neeraj Kanta Verma Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

- (1.) In this group of writ petitions, the petitioner has challenged the validity and legality of the notices issued under Section 148 of the Income Tax Act for the assessment years 1997-98, 2000-01 and 2001-02..
(2.) The facts leading to the filing of the writ petition is, that the father of the petitioner was the original lessee of Nazul land (Site F) Civil Station at Allahabad since 1958 situate at 46, Lal Bahadur Shastri Marg, Allahabad. In the lease deed registered on 29th December, 1972, the lessee was permitted to transfer by succession, sale, assignment, etc. with the previous approval of the State Government. The father of the petitioner, Sri S.K. Verma retired as the Chief Justice of the Allahabad High Court and died on 9th May, 1988. Upon his death, a memorandum of partition was executed between Smt. Nirmala Verma, widow of Sri S.K. Verma and three sons. Based on this family partition, an application was filed before the Collector, Allahabad for the division of the lease deed. This application was forwarded to the State Government. The State Government granted permission for the execution of the lease deed in favour of the heirs of Sri S.K. Verma on the same terms and conditions. As a consequence thereof, fresh and separate lease deeds on the same terms and conditions were executed on 3rd February, 1996 in favour of the heirs of Sri S.K. Verma.
(3.) The State Government floated a policy for conversion of lease land into free hold. The heirs applied for free hold. After paying conversion charges, the State Government converted the lease land into free hold land and a sale deed dated 20th November, 1996 was executed in favour of the petitioner. Free hold deed in favour of Smt. Nirmala Verma was also executed on 21st November, 1996. Thereafter, some portion of the land was sold by Smt. Nirmala Verma and the petitioner to different parties on different dates.;


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