https://www.taxtmi.com/caselaws?id=20593 An order of compulsory purchase under Chapter XX-C requires prior notice and a reasonable opportunity for the intending seller and purchaser to show cause. The reasons for the decision must also be recorded and either set out in the order or separately communicated, so the order is legally complete and effective. Where no show-cause notice is issued and the reasons are not disclosed to the affected parties, the order cannot stand. On that basis, the Delhi High Court held the section 269UD(1) order invalid and set it aside. en-us Mon, 03 May 1993 00:00:00 +0530 Mon, 16 Nov 2009 10:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20593 An order of compulsory purchase under Chapter XX-C requires prior notice and a reasonable opportunity for the intending seller and purchaser to show cause. The reasons for the decision must also be recorded and either set out in the order or separately communicated, so the order is legally complete and effective. Where no show-cause notice is issued and the reasons are not disclosed to the affected parties, the order cannot stand. On that basis, the Delhi High Court held the section 269UD(1) order invalid and set it aside. Case-Laws Income Tax Mon, 03 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20593