Supreme Court of India
Hans Raj Agarwal and Anr. v. Chief Commnr. of Income Tax 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
We are of the opinion that the respondents' submissions are entirely acceptable and th_e High Court had correctly rejected the appellants' writ application.
Judgment, page 13
From the headnote
Income Tax Act, 1961-Chapter XX- -Section 269-UC, 269-UD and 2(47)-Purchase of immovable property by Central Government in cases of transfer involving under valuation -Appropriate Authority passing purchase orders-High Court quashing the first purchase order-Challenge to the second purcl;ase order rejected..:_ Validity of-Held, in the circumstances of the case, High Court was right in rejecting the challenge to the second purchase order.…
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