1997 (4) TMI 29

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.... appeals the orders passed by the Income-tax Appellate Tribunal, Chandigarh Bench, in Acquisition Appeals Nos. 11 and 12 of 1979 have been challenged. In view of the similarity of the issues raised in the appeal, we are deciding them by a common order. The respondents in these appeals are transferees in respect of property bearing Khasra No. 1556. On the basis of proceedings initiated under sectio....

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....eafter the Tribunal heard the parties on the merits and accepted the contentions urged on behalf of the transferees. Although the appellant has challenged the order passed by the Tribunal on several grounds, we are of the opinion that it is not necessary to deal with these objections on the merits in view of the decisions of this court in CIT v. Export India Corporation (Pvt.) Ltd. [1996] 219 I....