https://www.taxtmi.com/caselaws?id=19440 Under Chapter XX-C of the Income-tax Act, the appropriate authority's role was confined to deciding whether the Central Government should pre-emptively purchase the property on the basis of apparent consideration; it could not examine the transferors' title, ownership, inheritance, or authority to execute the transfer. An order travelling into title issues was therefore beyond jurisdiction and liable to be set aside. The statutory period for making a purchase order under section 269UD was mandatory, and once it expired the authority lost power to act further. No fresh opportunity for pre-emption could be directed after limitation had run out, and the no objection certificate had to be issued. en-us Fri, 30 Sep 1994 00:00:00 +0530 Fri, 06 Nov 2009 12:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19440 Under Chapter XX-C of the Income-tax Act, the appropriate authority's role was confined to deciding whether the Central Government should pre-emptively purchase the property on the basis of apparent consideration; it could not examine the transferors' title, ownership, inheritance, or authority to execute the transfer. An order travelling into title issues was therefore beyond jurisdiction and liable to be set aside. The statutory period for making a purchase order under section 269UD was mandatory, and once it expired the authority lost power to act further. No fresh opportunity for pre-emption could be directed after limitation had run out, and the no objection certificate had to be issued. Case-Laws Income Tax Fri, 30 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19440