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2009 (6) TMI 135 - HC - Income TaxPetitioner has challenged the order passed under section 269UD(1A) of the Income-tax Act, 1961, passed by the Appropriate Authority for the purchase of the flat of the petitioner for the Government of India. - In our opinion, in the present case, the three sale instances relied on by the Appropriate Authority cannot be compared with the agreement for sale of subject flat taking into consideration the location of the properties, prices commanded by property in those areas as well as the basic amenities. None of these aspects were considered by the Appropriate Authority. In view of these reasons, we find that the impugned order of compulsory is liable to be set aside.
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