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2004 (2) TMI 25 - BOMBAY HIGH COURTOrder passed by the Appropriate Authority, Ahmedabad, under section 269UD(1) for compulsorily purchasing the piece and parcel of land – petitioner submits that both the show cause notices neither disclose the reasons why the Appropriate Authority has reached a prima facie or tentative conclusion that the transaction has been undervalued and that there has been an attempt to evade the tax nor do they disclose the material on the basis of which such a tentative conclusion has been reached by the Appropriate Authority - we quash and set aside the show cause notices and the consequent orders passed under section 269UD(1) and hold them to be bad, illegal and in breach of the principles of natural justice.
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