https://www.taxtmi.com/caselaws?id=15471 An acquisition under Chapter XX-C of the Income-tax Act was held unsustainable for want of jurisdiction, so the authority could not demand interest on the amount received under that invalid acquisition. Restitution was limited to return of the principal amount only, particularly because the appellants had been denied lawful possession of the property during the disputed period. The direction to pay interest at 15% was set aside, and on repayment of the amount received, the respondent-authority was required to hand over possession of the residence. en-us Tue, 03 Aug 1999 00:00:00 +0530 Thu, 06 Aug 2009 17:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15471 An acquisition under Chapter XX-C of the Income-tax Act was held unsustainable for want of jurisdiction, so the authority could not demand interest on the amount received under that invalid acquisition. Restitution was limited to return of the principal amount only, particularly because the appellants had been denied lawful possession of the property during the disputed period. The direction to pay interest at 15% was set aside, and on repayment of the amount received, the respondent-authority was required to hand over possession of the residence. Case-Laws Income Tax Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15471