1995 (11) TMI 40

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....shall dispose of Income-tax Appeals Nos. 2 and 3, both of 1980. The facts are taken from Income-tax Appeal No. 2 of 1980. Shortly stated, the facts are : The Commissioner of Income-tax, Haryana, Rohtak, has filed this appeal under section 269H of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), against the order dated December 19, 1979, of the Income-tax Appellate Tribunal, C....

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....the competent authority initiated the acquisition proceedings by publication of the notice in the Official Gazette on April 24, 1976. The transferor and the transferee were served on April 8, 1976, and April 5, 1976, i.e., prior to the publication of the notice in the Official Gazette. The competent authority passed the order under section 269F(6) acquiring the property on March 31, 1979, against ....