https://www.taxtmi.com/caselaws?id=6087 Chapter XX-C compulsory purchase of immovable property was held to abrogate where the Department failed to prove timely tender or deposit of the consideration within the period prescribed by sections 269UG and 269UH. The communication relied upon only authorised the Chief Commissioner to tender the amount and did not establish actual tender to the concerned parties on or before the statutory deadline. In the absence of proof of a valid tender or deposit within time, the statutory consequence under section 269UH followed and the purchase order stood abrogated. en-us Fri, 04 May 2001 00:00:00 +0530 Mon, 01 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6087 Chapter XX-C compulsory purchase of immovable property was held to abrogate where the Department failed to prove timely tender or deposit of the consideration within the period prescribed by sections 269UG and 269UH. The communication relied upon only authorised the Chief Commissioner to tender the amount and did not establish actual tender to the concerned parties on or before the statutory deadline. In the absence of proof of a valid tender or deposit within time, the statutory consequence under section 269UH followed and the purchase order stood abrogated. Case-Laws Income Tax Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6087