1995 (11) TMI 40

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..... are taken from Income-tax Appeal No. 2 of 1980. Shortly stated, the facts are : The Commissioner of Income-tax, Haryana, Rohtak, has filed this appeal under section 269H of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), against the order dated December 19, 1979, of the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh, whereby the order dated May 31, 1979, passed b .....

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..... of the notice in the Official Gazette on April 24, 1976. The transferor and the transferee were served on April 8, 1976, and April 5, 1976, i.e., prior to the publication of the notice in the Official Gazette. The competent authority passed the order under section 269F(6) acquiring the property on March 31, 1979, against which the transferee filed an appeal before the Tribunal. The Tribunal, vide .....

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..... s under (page 15) : " In the result, it must be held that the notice served on the transferor and the transferee on July 30, 1973, before it was published in the Official Gazette was illegal and all subsequent proceedings including the order acquiring the property under section 269F(6) of the Act stood vitiated. We, therefore, uphold the impugned order of the Tribunal setting aside the order of .....

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