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2014 (7) TMI 1278 - HC - Income TaxPossession of immovable property - The Central Government, by its order under Section 269UD(1) of the Act, on 26.3.1997, purchased the entire premises, including the tenanted premises. - The petitioner seeks to retain the right to reside in the premises on account of her long standing association and attachment with the house, as well as her old age, and consequently desires a settlement with the Appropriate Authority, with payment of appropriate purchase value. Held that:- The silence of the Act on modes of disposal of property that are pre-emptively purchased under Chapter XX-C cannot be, by any stretch, presumed to limit or constrain the Government’s discretion in disposal of the property. For the above reasons, the petitioner cannot claim any relief in these proceedings. At the same time, the Court is of the opinion that the CBDT or the appropriate department of the Central Government ought to consider the best manner to dispose of the property, preferably through public auction.
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