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    <title>1996 (7) TMI 15 - MADRAS High Court</title>
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    <description>An authority acting under Chapter XXC of the Income-tax Act has a limited statutory role: it must process the Form No. 37-I application and decide whether to issue a no objection certificate or make an acquisition order, but it cannot adjudicate disputed questions of ownership, title, or the transferor&#039;s rights. Rival claims to the property must be resolved in civil proceedings. Writ relief is not available to restrain the authority from performing that statutory function merely because title disputes are pending elsewhere, and any status quo order in other proceedings will not bind the authority unless it is made a party.</description>
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      <link>https://www.taxtmi.com/caselaws?id=16828</link>
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