SUPREME COURT OF INDIA

Before:- S.P. Bharucha, D.P. Mohapatra and S.N. Variava, JJ.

CA No. 9283/1995. D/d. 16.11.2000

Appropriate Authority & Anr - Petitioners

Versus

Vijay Kumar Sharma - Respondent

Compulsory purchase of immovable property - Gross breach of principles of natural justice - Order of compulsory purchase made under Section 269UD of Income Tax Act, 1961 rightly set aside by High Court without remitting the matter when the time-limit prescribed under that Section had already expired.

[Para 1]

Cases Referred :-

Vijay Kumar Sharma v. Appropriate Authority, (1996) 220 ITR 509.

ORDER

S.P. Bharucha, D.P. Mohapatra & S.N. Variava, JJ. - There has been so gross a breach of principles of natural justice in this case Allahabad High Court in Vijay Kumar Sharma v. Appropriate Authority (1996) 220 ITR 509 (All)), was right in setting aside the order on that count and not giving consideration to remitting the matter.

2. The civil appeal is dismissed with costs.

3. The amount kept by the Revenue in a fixed deposit in a national bank may now be withdrawn by them.

Appeal dismissed.