https://www.taxtmi.com/caselaws?id=29383 Under Chapter XX-A of the Income-tax Act, the right to notice and hearing was confined to persons whose statutory interests were directly affected by a contemplated acquisition, such as transferor, transferee, occupiers, or others with an interest in title or compensation. A tenant or informer had no independent enforceable right to be heard when the Revenue decided to drop the acquisition proceedings, because no civil consequence followed from the abandonment. The authority was therefore not required to record reasons for not proceeding with acquisition against a person who could not show a legally affected interest. en-us Thu, 19 Nov 1981 00:00:00 +0530 Fri, 12 Mar 2010 15:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29383 Under Chapter XX-A of the Income-tax Act, the right to notice and hearing was confined to persons whose statutory interests were directly affected by a contemplated acquisition, such as transferor, transferee, occupiers, or others with an interest in title or compensation. A tenant or informer had no independent enforceable right to be heard when the Revenue decided to drop the acquisition proceedings, because no civil consequence followed from the abandonment. The authority was therefore not required to record reasons for not proceeding with acquisition against a person who could not show a legally affected interest. Case-Laws Income Tax Thu, 19 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29383