https://www.taxtmi.com/caselaws?id=6103 A fresh and valid Form No. 37-I can trigger a new limitation period for an order under section 269UD(1) when the earlier refusal was not challenged and the later statement was duly filed and acted upon. A compulsory purchase order is not invalid merely because of an alleged mismatch in property description where the record shows prior demarcation and the ordered property corresponds to the owner's share. No prior transfer by part performance is established without possession of the relevant property under section 53A, and understated consideration may be sustained on comparable sales and inspection evidence. The purchase order was upheld on these grounds. en-us Fri, 20 Dec 2002 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6103 A fresh and valid Form No. 37-I can trigger a new limitation period for an order under section 269UD(1) when the earlier refusal was not challenged and the later statement was duly filed and acted upon. A compulsory purchase order is not invalid merely because of an alleged mismatch in property description where the record shows prior demarcation and the ordered property corresponds to the owner's share. No prior transfer by part performance is established without possession of the relevant property under section 53A, and understated consideration may be sustained on comparable sales and inspection evidence. The purchase order was upheld on these grounds. Case-Laws Income Tax Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6103