https://www.taxtmi.com/caselaws?id=18960 Chapter XX-C of the Income-tax Act, 1961 confines the appropriate authority to a limited statutory function: it may order purchase of the immovable property under section 269UD within the prescribed time, or, if no such order is made, it must issue the certificate under section 269UL(3). The authority cannot treat the statement under section 269UC as non est or examine the legality of the proposed transfer by reference to alleged breach of the Urban Land (Ceiling and Regulation) Act, 1976. The absence of prior permission under that Act did not authorise refusal of the statutory certificate, and the no-objection certificate became mandatory when no purchase order was made in time. en-us Thu, 01 Sep 1994 00:00:00 +0530 Tue, 03 Nov 2009 11:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18960 Chapter XX-C of the Income-tax Act, 1961 confines the appropriate authority to a limited statutory function: it may order purchase of the immovable property under section 269UD within the prescribed time, or, if no such order is made, it must issue the certificate under section 269UL(3). The authority cannot treat the statement under section 269UC as non est or examine the legality of the proposed transfer by reference to alleged breach of the Urban Land (Ceiling and Regulation) Act, 1976. The absence of prior permission under that Act did not authorise refusal of the statutory certificate, and the no-objection certificate became mandatory when no purchase order was made in time. Case-Laws Income Tax Thu, 01 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18960