https://www.taxtmi.com/caselaws?id=375660 A CBDT instruction issued under Section 119 of the Income-tax Act, 1961 permitting limited negotiated sale of Chapter XX-C properties was upheld as a policy decision not shown to be arbitrary, unreasonable, or violative of Article 14. The court held that the Act did not require disposal only by public auction and that judicial review over such administrative instructions is confined to narrow grounds. It also held that prior orders and Supreme Court observations did not create any enforceable right in favour of the petitioner or her predecessor to compel either auction or private negotiation. The petition was treated as repeated re-litigation and no relief was granted. en-us Mon, 07 Jan 2019 00:00:00 +0530 Sat, 23 Feb 2019 08:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375660 A CBDT instruction issued under Section 119 of the Income-tax Act, 1961 permitting limited negotiated sale of Chapter XX-C properties was upheld as a policy decision not shown to be arbitrary, unreasonable, or violative of Article 14. The court held that the Act did not require disposal only by public auction and that judicial review over such administrative instructions is confined to narrow grounds. It also held that prior orders and Supreme Court observations did not create any enforceable right in favour of the petitioner or her predecessor to compel either auction or private negotiation. The petition was treated as repeated re-litigation and no relief was granted. Case-Laws Indian Laws Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375660