Supreme Court · 2002 INSC 573 · Decided 20 December 2002
Hans Raj Agarwal and ANR. v. Chief COMMNR. of Income Tax and ORS.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 573 · [2002] SUPP. 5 S.C.R. 648
- Case number
- CIVIL APPEAL No. 2121/2001
- Decided
- 20 December 2002
- Bench
- RUMA PAL, B.N. SRIKRISHNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Income Tax Act, 1961-Chapter XX-C-Section 269-UC, 269-UD and 2(47)-Purchase of immovable property by Central Government in cases of C transfer involving under valuation -Appropriate Authority passing purchase orders-High Court quashing the first purchase order-Challenge to the second purcl;ase High Court was right in rejecting the challenge to the second purchase order. One Land her sisters- agreed to sell certain property jointly owned D by them, to the appellants. L died before the conveyance deed was executed. On the basis of L's will, the executor entered into fresh agreement
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