https://www.taxtmi.com/caselaws?id=19422 Proceedings under Chapter XX-C of the Income-tax Act are described as permitting judicial review only on limited grounds: the authority must consider relevant material, the satisfaction recorded must have a rational nexus with that material, and the affected purchaser must receive a reasonable opportunity of hearing. The text also notes that comparative valuation and sufficiency of evidence are not to be reappraised in writ jurisdiction, and that delay in approaching the court can be fatal where the statutory timetable is tight. It further indicates that an intending purchaser may be treated as directly affected for purposes of notice and challenge. en-us Tue, 20 Apr 1993 00:00:00 +0530 Fri, 06 Nov 2009 11:09:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19422 Proceedings under Chapter XX-C of the Income-tax Act are described as permitting judicial review only on limited grounds: the authority must consider relevant material, the satisfaction recorded must have a rational nexus with that material, and the affected purchaser must receive a reasonable opportunity of hearing. The text also notes that comparative valuation and sufficiency of evidence are not to be reappraised in writ jurisdiction, and that delay in approaching the court can be fatal where the statutory timetable is tight. It further indicates that an intending purchaser may be treated as directly affected for purposes of notice and challenge. Case-Laws Income Tax Tue, 20 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19422