https://www.taxtmi.com/caselaws?id=18504 Chapter XX-C pre-emptive purchase orders under section 269UD require a pre-decisional opportunity to show cause in accordance with natural justice. Persons in occupation and others with an interest in the property, including tenants and transferees, are persons interested in the acquisition proceeding and are entitled to notice and a hearing before an order is made. Acceptance of consideration by the owner does not extinguish their independent right to be heard, and observations relating to completed transactions do not control pending cases. On that basis, the impugned pre-emptive purchase orders were liable to be set aside. en-us Fri, 28 Oct 1994 00:00:00 +0530 Thu, 01 Oct 2009 13:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18504 Chapter XX-C pre-emptive purchase orders under section 269UD require a pre-decisional opportunity to show cause in accordance with natural justice. Persons in occupation and others with an interest in the property, including tenants and transferees, are persons interested in the acquisition proceeding and are entitled to notice and a hearing before an order is made. Acceptance of consideration by the owner does not extinguish their independent right to be heard, and observations relating to completed transactions do not control pending cases. On that basis, the impugned pre-emptive purchase orders were liable to be set aside. Case-Laws Income Tax Fri, 28 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18504