1977 (8) TMI 27

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....this petition challenging a notice issued under section 269D(1) of the Income-tax Act, 1961, dated the 4th July, 1974, by which proceedings were sought to be initiated for the acquisition of a property which is 4B Jackson Lane, Calcutta, it seems to me that the matter can be disposed of on a short point without going into any other issues. It appears from the sale deed of which the income-tax auth....

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.... that the petitioner acquired a perfect title to the property in question. In these circumstances it seems to me that the impugned notice is premature and cannot be sustained on this ground alone. I make it quite clear that I am not deciding any other question involved in this petition. It will be open to the respondents, if they are so advised or permitted by law, to initiate appropriate proceedi....