Hans Raj Agarwal & Anr. vs Chief Commissioner Of Income Tax & Ors.

Authority: Supreme Court Date: 2002-12-20 Section: 269UD, 269UF, 269UG, 226 Acts: Income Tax Act 1961, Constitution of India Result: Revenue Citation: (2003) 179 CTR (SC) 89 : (2003) 259 ITR 265 (SC) : (2003) 126 TAXMAN 603 Justices: Ms. Ruma Pal & B.N. Srikrishna, JJ. Appeal No: Civil Appeal No. 2121 of 2001*
Whether the Appropriate Authority's order for compulsory purchase of property under Section 269UD(1) of the Income Tax Act, 1961 was valid despite procedural irregularities and timing issues --- Held Yes. Whether the second purchase order was invalid for purchasing a demarcated portion rather than an undivided share as per the agreement --- Held No. Whether the transfer was complete before Chapter XX-C came into force, making the proceedings invalid --- Held No.

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