9911796707
|
Home
Issues involved: Challenge to order u/s 269 UD(1) of the Income Tax Act, 1961 for lack of hearing and non-compliance with court directions.
Summary: The Writ Petitions were filed to challenge the order passed by the Appropriate Authority u/s 269 UD(1) of the Income Tax Act, 1961. The petitioners contended that the order was issued without granting them a hearing and without adhering to the court's directions from a previous litigation. Additionally, it was argued that due to non-compliance with Section 269UG of the Income Tax Act, the order should be considered void, and the property should revert to the petitioners. In response, the affidavit filed by the respondents acknowledged that the notice was mistakenly sent to the deceased original transferee's address instead of the legal heirs. Consequently, the High Court held that since the order was issued without proper notice to the petitioners, it should be quashed and set aside. The Appropriate Authority was directed to issue a fresh order after granting a personal hearing to the petitioners and in compliance with the court's directions from the previous litigation. The Court made the rule absolute with no order as to costs, keeping all contentions open. The Appropriate Authority assured that a fresh order would be passed within six weeks from the date of the judgment.
|
