Per Shri George Cheriyan, Vice President - The appeal in the present case has been filed under the provisions of section 269G of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) by the transferee. The present appeal arises out of the order of the Competent Authority passed under sec. 269F(6) of the Act dated the 29th January, 1988.

2. The subject-matter of acquisition are properties transferred under two sale deeds each dated 22-11-1982. These sale deeds are the "instruments of transfer" within the meaning of sec. 269A(f) of the Act. These instruments of transfer were registered as Document Nos. 869 and 870 of 1982. The transferor in each of the instruments aforesaid was one Smt. V. Seshamma and the transferee was Mrs. Soundarya, the appellant before us. Each of the documents contained two Schedules-A and B. The matter contained in Schedule-A in each of the documents was identical and was as under:

"All that piece and parcel of land together with the house, ground and premises thereon Including all trees, shrubs, waters, water courses, drains, all structures and fixtures walls on all sides including the compound wall with all the electric installations light, bulb