https://www.taxtmi.com/caselaws?id=19438 For Chapter XX-C, delivery of possession in part performance before filing Form No. 37-I amounted to a transfer under section 269UA(f), so the statutory bar under section 269UC applied. Because the transaction had already been completed in breach of that filing requirement, the appropriate authority was not bound to treat the statement as a valid basis for issuing a no objection certificate under section 269UL(3). The communication and show-cause notice were also upheld, as the Deputy Commissioner acted within authority and no violation of natural justice was shown on these facts. en-us Fri, 22 Apr 1994 00:00:00 +0530 Fri, 06 Nov 2009 11:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19438 For Chapter XX-C, delivery of possession in part performance before filing Form No. 37-I amounted to a transfer under section 269UA(f), so the statutory bar under section 269UC applied. Because the transaction had already been completed in breach of that filing requirement, the appropriate authority was not bound to treat the statement as a valid basis for issuing a no objection certificate under section 269UL(3). The communication and show-cause notice were also upheld, as the Deputy Commissioner acted within authority and no violation of natural justice was shown on these facts. Case-Laws Income Tax Fri, 22 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19438