https://www.taxtmi.com/caselaws?id=15418 Chapter XX-C of the Income-tax Act, 1961 required the Appropriate Authority, on receiving a statement in Form 37-I, to choose only between compulsory purchase and issuance of a no-objection certificate. The statutory scheme did not permit refusal on the basis of alleged defects in the form or defects in the transferor's title, and the power to return a form for correction arose only later. Even after Section 269UC(4), the authority could not insist on rectification of title defects before deciding whether to purchase. The object of the chapter was limited to preventing tax evasion, not to securing an indefeasible title for the Government. en-us Thu, 24 Sep 1998 00:00:00 +0530 Thu, 06 Aug 2009 13:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15418 Chapter XX-C of the Income-tax Act, 1961 required the Appropriate Authority, on receiving a statement in Form 37-I, to choose only between compulsory purchase and issuance of a no-objection certificate. The statutory scheme did not permit refusal on the basis of alleged defects in the form or defects in the transferor's title, and the power to return a form for correction arose only later. Even after Section 269UC(4), the authority could not insist on rectification of title defects before deciding whether to purchase. The object of the chapter was limited to preventing tax evasion, not to securing an indefeasible title for the Government. Case-Laws Income Tax Thu, 24 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15418