https://www.taxtmi.com/caselaws?id=11289 Under Chapter XX-C of the Income-tax Act, 1961, the appropriate authority's role is confined to either exercising pre-emptive purchase under section 269UD or, if it does not purchase within the mandatory two-month period, issuing a no-objection certificate under section 269UL(3). It cannot examine the validity of the agreement to sell, the legality of the transaction, or the vendor's title, since disputed questions on those matters lie beyond its jurisdiction. Where no order of purchase is made within the prescribed time, the certificate must follow as a matter of course; the impugned order was quashed and the parties were held entitled to the certificate. en-us Wed, 21 May 2003 00:00:00 +0530 Tue, 04 Aug 2009 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11289 Under Chapter XX-C of the Income-tax Act, 1961, the appropriate authority's role is confined to either exercising pre-emptive purchase under section 269UD or, if it does not purchase within the mandatory two-month period, issuing a no-objection certificate under section 269UL(3). It cannot examine the validity of the agreement to sell, the legality of the transaction, or the vendor's title, since disputed questions on those matters lie beyond its jurisdiction. Where no order of purchase is made within the prescribed time, the certificate must follow as a matter of course; the impugned order was quashed and the parties were held entitled to the certificate. Case-Laws Income Tax Wed, 21 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11289