https://www.taxtmi.com/caselaws?id=17914 Chapter XX-C of the Income-tax Act requires a legally enforceable agreement for transfer before Form No. 37-I can trigger action under sections 269UD and 269UL. Where the transferors had no transferable title, the land had been declared excess vacant land under the Urban Land (Ceiling and Regulation) Act, transfer was statutorily void, and an earlier court order had restrained alienation, the Form No. 37-I statement could not operate as a valid basis for statutory action. Authorities are not obliged to proceed on a transaction that is void in law or otherwise incapable of enforcement, and no mandamus could be issued for a no objection certificate on that footing. en-us Tue, 02 Apr 1996 00:00:00 +0530 Fri, 25 Sep 2009 15:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17914 Chapter XX-C of the Income-tax Act requires a legally enforceable agreement for transfer before Form No. 37-I can trigger action under sections 269UD and 269UL. Where the transferors had no transferable title, the land had been declared excess vacant land under the Urban Land (Ceiling and Regulation) Act, transfer was statutorily void, and an earlier court order had restrained alienation, the Form No. 37-I statement could not operate as a valid basis for statutory action. Authorities are not obliged to proceed on a transaction that is void in law or otherwise incapable of enforcement, and no mandamus could be issued for a no objection certificate on that footing. Case-Laws Income Tax Tue, 02 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17914