1993 (3) TMI 88

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..... der dated March 1, 1993, passed by the learned single judge in W. P. No. 5683 of 1993. The learned single judge has rejected the writ petition with the following observations : " The petitioner is calling in question certain proceedings initiated under Chapter XX-C of the Income-tax Act, 1961. The petitioner is neither the transferor nor the transferee. The petitioner wants to call in question .....

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..... tention of the appellant that he is entitled to challenge the validity of that order. The appellant-petitioner only claims that he is a lessee of the premises. As per the decision of the Supreme Court in C. B. Gautam v. Union of India [1993] 199 ITR 530, the leasehold rights are not affected by an order of pre-emptive purchase passed under section 269UD(1) of the Income-tax Act and the pre-emptive .....

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..... oncedes that the appellant is a lessee of the premises and further submits that this fact would be mentioned in the auction notification to be published and it would also be made clear that the auction of the property in question is subject to the leasehold right of the appellant. This submission amply safeguards the interest of the appellant. Accordingly, the order of the learned single judge i .....

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