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2001 (7) TMI 3 - SC - Income Tax
No copy of any document relating to the sale instance was furnished by the Appropriate Authority to the appellant along with the notice - gross breach of the principles of natural justice because adequate opportunity to meet the case was not given to the appellant- Having regard to the statutory limit within which the Appropriate Authority has to act and his failure to act in conformity with the principles of natural justice - impugned order of preemptive purchase is set aside