Supreme Court of India
Commissioner of Income Tax, Chandigarh v. M/s. Pearl Mech. Engg and Foundry Works (p) Ltd.
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
For the reasons mentioned above, we are of the opiilion that the view taken by the High Court and also by the Income Tax Appellate Tribunal, Chandigarh, to the effect that service of notice upon the transferor and the transferee under Section 269D(2)(a) prior to the publication of the notice in the official gazette rendered the whole proceedings illegal and without C jurisdiction, is clearly unsustainable in law.
Judgment, page 10
From the headnote
Income Tax Act, 1961: Chapter XXA-Section 269D-lmmovable property-Acquisition of by · competent authority-Initiation of proceedings-Notices to transferor and transferee issued under S. 269D(2) prior to their publication in official gazette under S. 269D(J)-Validity of-'-Held: Publication of notice in the official gazette under S. 269(1) is the very foundation of initiation of proceedings for acquisition of immovable property-Competent authority got jurisdiction only after publication of notice in official gazette-However, service of notice prior O to its publication in official gazette was
Where later benches applied it
Of those, 1 distinguished
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