Supreme Court of India
Asgar S. Patel and Ors. v. Union of India and Ors.
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.
What the Court ordered
For the foregoing reasons, we hold the transferee-petitioners not entitled to any relief in these proceedings.
Judgment, page 16
From the headnote
Income Tax Act, 1961: ss. 269-UC, 269-UD, 269-UE, 269-UF, 269-UG and 269-UH-Transfer of Property Act, 1882-S. 55(6)(b) and 55(4)(b)- Vesting of property in Central Government-Pre-paid purchase money by transferees-Recovery of-Agreement between the parties clearly stipulating c that if transferees were not refunded pre-paid purchase money by Appropriate Authority, they would be entitled to claim the same from transferor-Writ ... petition by transferees claiming nfundfrom Appropria;e Authority-Validity • of-Held, vesting of property in Central Govemment cannot defeat the transferees' lien under…
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