Supreme Court · 2004 INSC 283 · Decided 16 April 2004
Commissioner of Income Tax, Chandigarh v. M/S. Pearl MECH. Engg and Foundry Works (P) LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 283 · [2004] SUPP. 1 S.C.R. 339
- Case number
- CIVIL APPEAL No. 1196/2001
- Decided
- 16 April 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 269D(2), 2690(1), 269H
Headnote
B Income Tax Act, 1961: Chapter XXA-Section 269D-lmmovable property-Acquisition of by · competent authority-Initiation of proceedings-Notices to transferor and C transferee issued under S. 269D(2) prior to their publication in official gazette under S. 269D(J)-Validity of-'-Held: 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 merely an irregularity and could not
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