https://www.taxtmi.com/caselaws?id=19899 Before an order of compulsory purchase under Chapter XX-C of the Income-tax Act is passed, the authority must give the intending purchaser and intending seller a reasonable opportunity to show cause; failure to do so vitiates the order. The Kerala High Court held that the impugned order under section 269UD(1) was made without the required prior show-cause notice and could not stand. It quashed and set aside the order and remitted the matter to the appropriate authority for reconsideration in accordance with law, leaving open questions concerning the date of the statement and any plea based on part performance for decision on proper factual material. en-us Fri, 08 Jul 1994 00:00:00 +0530 Tue, 10 Nov 2009 14:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19899 Before an order of compulsory purchase under Chapter XX-C of the Income-tax Act is passed, the authority must give the intending purchaser and intending seller a reasonable opportunity to show cause; failure to do so vitiates the order. The Kerala High Court held that the impugned order under section 269UD(1) was made without the required prior show-cause notice and could not stand. It quashed and set aside the order and remitted the matter to the appropriate authority for reconsideration in accordance with law, leaving open questions concerning the date of the statement and any plea based on part performance for decision on proper factual material. Case-Laws Income Tax Fri, 08 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19899