1993 (5) TMI 17

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....lock 'A', Defence Colony, New Delhi, belonged to Mrs. Raj Laxmi Narain and Mrs. Bhuvanam Ramaswamy, respondents Nos. 7 and 8. The petitioner herein entered into an agreement for the purchase of the property from the owners. Pursuant to the said agreement to sell, the petitioner and the owners submitted Form No. 37-I to the appropriate authority under section 269UC of the Income-tax Act, 1961. By o....

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....ious sections in the said Act came up for consideration before the Supreme Court in the case of C. B. Gautam v. Union of India [1993] 199 ITR 530. While upholding the vires of the said Chapter, the Supreme Court held that, before an order for compulsory purchase is made under section 269UD, the intending purchaser and the intending seller must be given a reasonable opportunity of showing cause aga....

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....e reason that the same had been made without any show cause notice being served on the petitioner and without the petitioner or other affected parties having been given any opportunity to show cause against the order for compulsory purchase nor were the reasons for the said order set out in a the order, or communicated to the petitioner or other party concerned with the order. In our opinion, the ....