https://www.taxtmi.com/caselaws?id=23009 A transfer cannot be declared void under section 281(1) of the Income-tax Act, 1961 against purchasers who are directly and adversely affected unless they are given a meaningful opportunity to be heard and their explanation is considered. The court held that, where the purchasers had replied to the show-cause process and were impacted by the adverse declaration, compliance with natural justice required both consideration of their response and a hearing before any voidness order was made. The order was therefore quashed insofar as it affected the purchasers. en-us Wed, 01 Aug 1990 00:00:00 +0530 Wed, 16 Dec 2009 10:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23009 A transfer cannot be declared void under section 281(1) of the Income-tax Act, 1961 against purchasers who are directly and adversely affected unless they are given a meaningful opportunity to be heard and their explanation is considered. The court held that, where the purchasers had replied to the show-cause process and were impacted by the adverse declaration, compliance with natural justice required both consideration of their response and a hearing before any voidness order was made. The order was therefore quashed insofar as it affected the purchasers. Case-Laws Income Tax Wed, 01 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23009