Supreme Court · 1999 INSC 64 · Decided 16 February 1999
Mathew M. Thomas and ORS. v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1999 INSC 64 · [1999] 1 S.C.R. 651
- Case number
- CIVIL APPEAL No. 1566/1993
- Decided
- 16 February 1999
- Bench
- D.P. WADHWA, M. SRINIVASAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 269
Headnote
B ;,.. Income Tax Act, 1961: Sections 269-D, 269-G, 269-H, 269-I-Explana- tion, 269-RR (Chapter XX-A) and 269-UD (Chapter XX-C) Income tax-Property under sale-<.:ompulsory acquisition of--CBDT C issued Circular No. 455 dated 16.9.1986, which provided for dropping of acquisition proceedings 5 lakh~Applicability of Circular No. 455-Held, Applicable to all pending proceedings at the appellate stage which have not attained finality under S.269-I and also to the proceedings pending before the Competent Autho1ity. D Section 269- D--f'roceedings-Meaning of-Held, include the proceed­
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