1982 (4) TMI 32

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.... S.K. DESAI J.-This is an appeal from a decision given by Pendse J., in Miscellaneous Petition No. 952 of 1978. The main point that is urged in the petition pertains to the time as to when the Competent Authority can exercise powers under s. 269C of the I.T. Act, 1961. By the time the petition reached hearing before the learned single judge, the matter was not res integra, and it was concluded a....

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....t be taken to be effected only when the instrument of transfer is registered. The High Court also repelled the other challenges which were mainly constitutional. A similar view was taken by the Andhra Pradesh High Court in Divvi Suryanarayana Murthy v. Competent Authority [1979] 117 ITR 278. An interesting point arose for consideration of the Andhra Pradesh High Court inasmuch as the sale deed ....

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...., it will have to be held that the decision of the learned single judge suffers from no infirmity and is required to be Confirmed. Before disposing of the appeal with the appropriate order, which will be of dismissal, it is pertinent to observe that in this case at the stage of admitting the petition, interim injunction in terms of prayer (c) was granted without imposing any obligation on the p....

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....at the stage of admission. Indeed, this ought to have been pointed out by the learned counsel appearing on behalf of the Union of India at that stage, which does not appear to have been done. Subject to these observations, which do not affect the merits of the appeal, the appeal is dismissed with costs. Costs of respondents Nos. 1 and 2 are quantified at Rs. 500 in one set and of the 3rd responden....