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Sharat Promoters Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1994)48ITD26(Pune.)

..... the statutory presumptions under section 269c(2). therefore, we hold that the competent authority has not validly initiated the acquisition proceedings under section 269c(1) of the act. in view of the aforesaid circumstances, we are satisfied that the competent authority has not validly acquired the jurisdiction in view of the facts that the notice ..... object contained in clauses (a) and (b) of section 269c(1).consequently, he ordered acquisition of the property under consideration under chapter xxa of the income-tax act, 1961.10. at the time of hearing, shri k.a. sathe, the authorised representative of the transferor and transferee appeared on behalf of them and raised ..... and transferee for immovable property acquired by the dy. commissioner of income-tax, acquisition range, pune, by order under section 269f(6) of the income-tax act, 1961, dated 30-9-1991. both of them raised common grounds to urge that the acquisition proceedings under section 269c have been initiated beyond the time limit .....