Supreme Court of India
D.L.F. Universal Ltd. v. Appropriate Authority and Anr. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that 15 days period is to be counted from the date when agreement for transfer is reduced into writing in the form of statement (Form 37-1).
Judgment, page 16
From the headnote
Income Tax Act, I961-Sections 269 UA to 269 UM (Chapter XX- ), 276 AB-Income Tax Rules, 1962-Rule 48L, From 37-1-Transferor and transferee of a flat filing From 37-I before the Appropriate Authority seeking no objection to the registration of the flat with the registering authority Appropriate authority pointing out certain defects in Fonn 37-I and requiring filing of a revised fonn within 15 days-Revised fonn filed after 15 days, rejected-Tenability of-Held, the 15 days period in Rule 48L is not manda tory and the Appropriate Authority was not correct in holding that the statement in Fonn
Where later benches applied it
Of those, 1 not applicable
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