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2009 (12) TMI 112 - HC - Income TaxOffences under sections 276AB read with 269UC and 269UL(2) – Purchase of immovable property by central government – property owned as a single unit - Learned special public prosecutor submitted that the property sold by the accused is a single unit property and to avoid the legal obligation, the accused sold the same by splitting the same into two units under two different sale deeds in order to defeat the provisions contained in section 26915C of the Act and to avoid filing Form No. 37-I. – Transfer of equal undivided shares by two sale deeds – it would amount to violation of section 269UC – Held that complaint had been filed at the instance of the Appropriate Authority represented by one of its members and hence the complaint was maintainable – Held that there was no provision in the Act to prosecute the registering authority for violation of the provisions contained under section 269UC by the owners of the immovable properties subjected for transfer – Held that there is no provision requiring notice prior to prosecution
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