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2004 (4) TMI 4 - SUPREME COURT
Acquisition of Immovable Property by Central Government - view taken by the High Court and also by the Income-tax Appellate Tribunal, Chandigarh, to the effect that service of notice upon the transferor and the transferee under section 269D(2)(a) prior to the publication of the notice in the Official Gazette rendered the whole proceedings illegal and without jurisdiction, is clearly unsustainable in law - revenue appeal is allowed