Supreme Court of India

Appropriate Authority and Anr. v. Kailash Suneja and Anr.

Neutral citation
Reported as [2001] SUPP. 1 S.C.R. 343
Bench S. Rajendra Babu and K.G. Halakrishnan JJ.
Decided 7 August 2001

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.

From the headnote

Income Tax: Income Tax Act, 1961-Chapter XX- -Acquisition of Immovable property by Appropriate Authority-Valuation of Fair Market Value-Basis of-Held, adoption of any method of valuation of the property by the Appropriate Authority cannot be interfered with-On facts, there are loopholes or lacunae in the process of reasoning adopted by the Appropriate Authority in arriving at the conclusions-Hence, acquisition of property is improper. Constitution of India, 1950-Article 136 and 226-Scope of Judicial Review. An agreement for sale of an immoveable tenanted property situated on a plot measuring

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