HITEN RASHMIKANT MEHTA Vs. APPROPRIATE AUTHORITY

JUDGEMENT

(1.) THE IT Act, 1961 ('Act' for short), as well as constitutional validity of r. 48L of the IT Rules, 1962 (Rs.1962 Rules' for short).

(2.) FLAT No. 21 in Belle View Co -operative Housing Society situated at 85, Bhulabhai Desai Road, Bombay -16 ('flat in the Act and not Chapter XX -C and, therefore, the impugned order passed under Chapter XX -C is without jurisdiction. Secondly, even on merits the impugned order passed under s. 269UD(1) of the Act suffers from serious infirmities and hence the said order is liable to be quashed and set aside. According to the Revenue, actual transfer of the flat in question took place after the provisions of Chapter XX -C came into force and, therefore, the impugned order is validly passed under Chapter XX -C of the Act.

(3.) BELLE View Co -op. Housing Society seeking no -objection certificate (NOC) for transfer of the flat in question in favour of petitioners.