https://www.taxtmi.com/caselaws?id=15402 In Chapter XXC pre-emptive purchase proceedings, a show-cause notice must disclose the authority's tentative conclusion that the property is undervalued, together with the reasons and material relied upon, so the affected party can make an effective objection and receive a proper hearing. Notices that merely call upon the assessee to show cause against compulsory purchase, without stating the basis of the tentative conclusion, are defective and contrary to law. The Bombay HC held that such defective notices could not sustain the consequential purchase orders, which were liable to be set aside. en-us Mon, 04 Oct 1999 00:00:00 +0530 Thu, 06 Aug 2009 13:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15402 In Chapter XXC pre-emptive purchase proceedings, a show-cause notice must disclose the authority's tentative conclusion that the property is undervalued, together with the reasons and material relied upon, so the affected party can make an effective objection and receive a proper hearing. Notices that merely call upon the assessee to show cause against compulsory purchase, without stating the basis of the tentative conclusion, are defective and contrary to law. The Bombay HC held that such defective notices could not sustain the consequential purchase orders, which were liable to be set aside. Case-Laws Income Tax Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15402