https://www.taxtmi.com/caselaws?id=6032 The dominant issue was whether the Appropriate Authority's notice and hearing procedure for compulsory purchase/transfer of property complied with principles of natural justice under s. 269UD. The SC held that granting an effectively three-day response time (five days including a weekend), despite the Authority having ample statutory time after filing of Form 37-I, was an inadequate opportunity to meet the case. The SC further held that failure to furnish any documents relating to the sale instance relied upon in the notice denied a fair chance to rebut the material. These defects amounted to a gross breach of natural justice; given the statutory time-limit and the Authority's delay, remand was refused and the impugned order was set aside. en-us Tue, 24 Jul 2001 00:00:00 +0530 Mon, 22 Dec 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6032 The dominant issue was whether the Appropriate Authority's notice and hearing procedure for compulsory purchase/transfer of property complied with principles of natural justice under s. 269UD. The SC held that granting an effectively three-day response time (five days including a weekend), despite the Authority having ample statutory time after filing of Form 37-I, was an inadequate opportunity to meet the case. The SC further held that failure to furnish any documents relating to the sale instance relied upon in the notice denied a fair chance to rebut the material. These defects amounted to a gross breach of natural justice; given the statutory time-limit and the Authority's delay, remand was refused and the impugned order was set aside. Case-Laws Income Tax Tue, 24 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6032