#Land Transactions

The Madhya Pradesh High Court struck down a revenue authority's demand that land sellers must buy replacement property before completing a sale, ruling it renders the permission illusory and violates Article 14. This sets a critical limit on administrative discretion in land transactions, protecting financially distressed owners from coercive, impractical conditions that defeat the very purpose of seeking permission.

ITAT Ahmedabad rules that digital evidence, such as mobile phone data, cannot sustain tax additions under Section 69A for unexplained cash unless corroborated by independent inquiry or direct assessee linkage. The Tribunal dismissed cash addition claims in land transactions, reinforcing the need for substantive proof beyond digital records.