The Union Of India & Anr. vs Chiranji Estate (P) Ltd. & Anr.

Whether the Appropriate Authority's order for compulsory acquisition of property under Chapter XX-C of the Income Tax Act, 1961, based on alleged undervaluation, was valid when it relied on incomparable properties and inconsistent valuation methods without proper disclosure to the parties --- Held: No, the acquisition order was invalid as it suffered from non-application of mind, arbitrary comparison, and violation of principles of natural justice.

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