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Search Results for "preemptive purchase"

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High Court

Bombay High Court Quashes Preemptive Purchase Orders Under Chapter XXC of Income Tax Act — Difference in Valuation Below 15% Threshold. The Appropriate Authority's orders under section 269UD(1) were set aside as the difference between fair market value and apparent consideration was less than 15%, and no opportunity of hearing was given.

23 Dec 2011

The petitioners, Pandharinath Bhikaji Telge and Dattaram Bhikaji Telge, were owners of a property in Chembur, Mumbai. They entered into an agreement t...

Supreme Court

Supreme Court Upholds Pre-emptive Purchase Order Under Income Tax Act for Undervalued Property. Appropriate Authority's Valuation Based on Comparable Sales Upheld as Reasonable.

29 Jul 2019

The Supreme Court dismissed appeals by prospective buyers (Krishna Kumar Rawat & Ors.) and partly allowed the appeal by the Union of India against a H...

High Court

Bombay High Court Dismisses Petition Challenging Compulsory Purchase of Property Under Chapter XXC of Income Tax Act — Delay in Passing Order Does Not Invalidate Acquisition. The period of two months under Section 269UD(2) of the Income Tax Act, 1961 for passing an order for compulsory purchase is directory, not mandatory, and the order passed after 16 years was upheld.

30 Jul 2013

The petitioners, Satish Balan, Ratish Balan, Janki Balan, and Adarsh Sehtty, entered into an agreement for purchase of a property admeasuring 555 sq. ...

Supreme Court

Supreme Court Dismisses Cooperative Society's Appeals Challenging Sale Deeds Executed in Favor of Members. Arbitrator under Delhi Cooperative Societies Act lacks jurisdiction to adjudicate validity of registered sale deeds, which can only be challenged before civil court.

30 Jan 2019

The Supreme Court dismissed the appeals filed by Delhi Dayalbagh Cooperative House Building Society Ltd. against the orders of the Delhi High Court, w...

High Court

Bombay High Court Dismisses Application Under Rule 133 for Delay in Seeking Adjournment to Judge — Security Order Already Set Aside by Higher Courts. Application Filed Beyond Four-Day Limitation Period Without Sufficient Cause Under Rule 133 of Bombay High Court (Original Side) Rules, 1980.

26 Nov 2010

The applicant, Suresh Lachhmandas Raheja, the original plaintiff in Suit No.3190 of 2006, filed an application under Rule 133 of the Bombay High Court...

Supreme Court

Supreme Court Allows Appeal in GST Provisional Attachment Case, Reversing High Court's Dismissal on Maintainability Grounds. The High Court Erred in Dismissing Writ Petition Solely Due to Alternative Remedy Under Section 107 of the Himachal Pradesh Goods and Services Tax Act, 2017, Without Examining Merits of Provisional Attachment Orders Under Section 83.

20 Apr 2021

The appeal arose from a judgment dated 1 January 2021 by the High Court of Himachal Pradesh, which dismissed a writ petition under Article 226 of the ...

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