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2004 (2) TMI 13 - DELHI HIGH COURTRevenue invoked Chapter XXC of Income-tax Act, 1961 for compulsory purchase of the property and made an order under section 269UD for the apparent consideration of Rs. 25 lakhs - petitioner has challenged the said order on the ground that the amount as contemplated under section 269UF has not been tendered in time to the petitioner - respondent-Union of India could not point out that the amount was tendered to the transferee or any action was taken so far as to indicate that the Department was willing to make the payment to the transferee to the extent to which is indicated in the agreement to sell - it is clear that section 269UH will be applicable in the instant case and the property shall revest in the transferor as the order made by the authority under section 269UD(1) stands abrogated - petition stands allowed accordingly.
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