Supreme Court of India

Krishnaswamy S. Pd. and Anr. v. Union of India and Ors.

Neutral citation
Reported as [2006] 2 S.C.R. 390
Bench Arijit Pasayat J.
Decided 21 February 2006

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.

2 Supreme Court benches have cited this judgment.

From the headnote

Income Tax Act, 1961--Section 269UD-Pre-emptive purchase of .. immovable property-Requirement of opportunity of hearing to intending c purchaser and intending seller read into Section 269UD by this Court in . . Gautam 's case-Applicability of-Held: Not applicable to transuctions which have become final or transactions where the department has already auctioned the acquired property-./n the instant case, only the intending purchaser had challenged the order of pre-emptive purchase-No relief can be granted to him as the acquired property had already been sold by public auction before the

Where later benches applied it

Of those, 2 relied on

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