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Pandharinath Bhikaji Telge Vs. the Appropriate Authority and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax (IT) Act, 1961 - Section 269UD(1), 131, 269UA(d), 269UA(b)(2)(iii), 269UF(1), 269UD(1), 269UD, 269UE, 269UG(1), 269UG(2), 269UG(3), 269UG(4), 269 UH; Land Acquisition Act - Section 31, 30, 18

Petition Nos. 2191 and 2192 of 2010). Respondent No.1 is the Appropriate Authority under Chapter XX-C of the IT Act, 1961 and Respondent No.2 is the Union of India through Ministry of Finance. Inasmuch as the petitions raise common … of ` 25,05,710/- , but an amount of `18,70,340/-. 33. This is clearly contrary to the mandate of sections 269UD(1) and 269UF(1) of the IT Act which enjoins upon the Central Govt. to pay by way of

Krishna Kumar Rawat and ors. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2007)210CTR(Raj)553; RLW2007(4)Raj3133

Officer issued a show cause notice to the appellants on 8th March, 1994 under Section 269UD(1A) of the IT Act, 1961 stating therein that apparent sale consideration as disclosed by the appellants was on lower side for various reasons … 1993. The appellants furnished the required information about the agreement to sale in accordance with the provisions of Section 269UC of the IT Act to the Appropriate Authority of the IT Department in Form No. 37-1, together

Mass Traders (P) Ltd. Vs. Appropriate Authority and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 52, 269C, 269D, 269UA, 269UC, 269UD, 269UD(1), 269UE(2), 269UF and 269UK; Land Acquisition Act; Income Tax Rules, 1962 - Rule 48L and 48L(2); Constitution of India - Articles 14, 226 and 227

Reported in : (2005)196CTR(Kar)295; ILR2005KAR5351; [2005]277ITR294(KAR); [2005]277ITR294(Karn)

the Central Government for a total consideration of Rs. 1,84,06,325. Orders were passed under Section 269UD(1) of the IT Act, 1961 ('Act' for short), on 25th July, 1989. Transferors did not question the purchase order dt. 25th July, 1989, … has to be reduced in writing in Form No. 37-I. The High Court has held that in certain sections in Chapter XX-C 'agreement for transfer' in fact means statement in Form No. 37-I as mentioned in sub-para

Ranchhodbhai Galabhai Patel and anr. Vs. Union of India

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269UC, 269UD, 269UD(1), 269UD(1A), 269UL and 269UL(3)

Reported in : (1996)131CTR(Guj)52; [1996]219ITR427(Guj)

the Constitution challenges the order passed by the Appropriate Authority under s. 269UD of Chapter XX-C of the IT Act, 1961 (hereinafter referred to as the Act for brevity). 2. On 9th April, 1994, petitioner No. 1 (transferor) and … Rule is made absolute accordingly with no order as to costs. Direct Taxation - evasion of tax - Sections 269UC, 269UD, 269UD (1), 269UD (1A), 269UL and 269UL (3) of Income Tax Act, 1961 - petitioners entered

Mrs. Kailash Suneja and ors. Vs. Appropriate Authority and ors.

Court : Delhi

Subject : Direct Taxation

Reported in : (1998)145CTR(Del)560

the United States of America. The Government of India made an experiment by introducing Chapter XX-C in the IT Act, 1961 w.e.f. 1986 but the Supreme Court in C. B. Gautam vs . Union of India & Ors. : … 1961 enabling the Central Government to purchase immovable properties in certain cases of transfer. This chapter contains 16 sections from s. 269U to s. 269UO.The provisions of the new Chapter will come into force on such date … order for compulsory purchase of immovable property under the provisions of s. 269UD requires to be supported by reasons in writing and such reasons must

Surinder Gupta Vs. Chief Commissioner of Income Tax and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269C, 269UC, 269UD and 269UD(1)

Reported in : [1996]221ITR375(Delhi)

No order as to costs. 8. All the five petitions stand disposed of. Direct Taxation - purchase - Sections 269C, 269UC, 269UD and 269UD (1) of Income Tax Act, 1961 - petition filed for quashing Order of … The petitioners are seeking quashing of the order dt. 6th Nov., 1987, passed under s. 269UD(1) of the IT Act, 1961, whereby the Appropriate Authority has in the exercise of the powers conferred by s. 269UD(1) of the IT

TaqiuddIn Hyder Vs. Appropriate Authority and ors.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 269E, 269F, 269UD, 269UD(1) and 269UE(2)

Reported in : 1995(1)ALT409; [1996]220ITR425(AP)

closed with the above directions. No order as to costs. Direct Taxation - legality of purchase order - Sections 28, 269E, 269F, 269UD, 269UD (1) and 269UE (2) of Income Tax Act, 1961 - petitions concerning legality … 1991-92, both dt. 23rd Sept., 1991, issued by the Appropriate Authority, IT Department, under s. 269UE(2) of the IT Act, 1961, in respect of the premises bearing No. 5-9-1112/1 and 2, Church Road, Gunfoundry, Hyderabad. In respect of both

Damodar Gulabrai Belani and anr. Vs. Appropriate Authority and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269UD, 269UD(1), 269UD(2), 269UD(1A), 269UE, 269UE(1), 269UE(6), 269UF, 269UG, 269UG(1), 269UG(2), 269UG(3), 269UH, 269UH(1), 269UH(2) and 269UII

Reported in : (2008)214CTR(Bom)363; [2008]303ITR35(Bom)

show cause why order should not be made in accordance with the provisions of Section 269UD(1) of the IT Act, 1961. The second purchaser by communication dt. 18th Sept., 1993 informed the Appropriate Authority that there was no under … Belani and the said Mr. B.S. Sethi and the said Mr. H.S. Kohli on:(i) Receipt of order under Section 269UD from the IT Authorities,(ii) Settling of differences, disputes, claims and withdraw of all suits pending in Courts.(iii)

Methodex Systems (P) Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Bombay Rent Act; Income Tax Act, 1961 - Sections 269U(2), 269UA(2), 269UD, 269UD(1), 269UE, 269UE(1) and 269UE(2); Bombay Rent (Amendment) Act

Reported in : (2008)215CTR(Bom)409; [2008]301ITR27(Bom)

1992 is purported to be in exercise of the powers of the respondents under Section 269U(2) of the IT Act, 1961. That notice was issued pursuant to the order dt. 30th Oct., 1990 passed under Section 269UD of the … applied to all such transfers. Consequently that agreement was filed before the Appropriate Authority. Proceedings were initiated under Section 269UD of the IT Act and the Appropriate Authority came to the conclusion that the flat was undervalued

T.S. Raghavan Vs. Appropriate Authority and ors.

Court : Karnataka

Subject : Direct TaxationTenancy

Acts : Income Tax Act, 1961 - Sections 269UG, 269UG(1) and 269UH

Reported in : (2004)189CTR(Kar)210; [2004]270ITR27(KAR); [2004]270ITR27(Karn)

dismissed and an order of pre-emptive purchase of property passed by respondent-Appropriate Authority under Section 269UD(1) of the IT Act, 1961 upheld.2. The controversy arises in the following backdrop :In terms of an agreement dt. 11th Dec., 1992, respondent … appellant, herein has been dismissed and an order of pre-emptive purchase of property passed by respondent-Appropriate Authority under Section 269UD(1) of the IT Act, 1961 upheld.2. The controversy arises in the following backdrop :In terms of an