https://www.taxtmi.com/caselaws?id=18628 Under Chapter XX-A of the Income-tax Act, the Commissioner's approval under section 269F(6) is an administrative approval based on the proposal and material placed before him, and does not require a draft acquisition order, reasons, or a hearing; on that basis, the approval was held valid. Section 269C requires only prima facie satisfaction on available material, and the valuation report was sufficient for that purpose. Beneficial Circular No. 455 was read to cover pending appellate proceedings as a continuation of the original acquisition proceedings, so the acquisition could not be sustained and the appeal failed. en-us Tue, 20 Feb 1996 00:00:00 +0530 Sat, 31 Oct 2009 10:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18628 Under Chapter XX-A of the Income-tax Act, the Commissioner's approval under section 269F(6) is an administrative approval based on the proposal and material placed before him, and does not require a draft acquisition order, reasons, or a hearing; on that basis, the approval was held valid. Section 269C requires only prima facie satisfaction on available material, and the valuation report was sufficient for that purpose. Beneficial Circular No. 455 was read to cover pending appellate proceedings as a continuation of the original acquisition proceedings, so the acquisition could not be sustained and the appeal failed. Case-Laws Income Tax Tue, 20 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18628