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2007] 295 ITR 210 [2008] 169 TAXMAN 406 (MAD.) HIGH COURT OF MADRAS A. Fatima v. Appropriate Authority * P.D. DINAKARAN AND MRS. CHITRA VENKATARAMAN, JJ. WRIT PETITION NOS. 8583 AND 8584 OF 2002 FEBRUARY 27, 2007 Section 269UD of the Income-tax Act, 1961 - Purchase of immovable property by Central Government - Order by appropriate authority - For transfer of certain property, both transferor and transferee filed Form No. 37-I for an apparent consideration - Appropriate authority purchased said property under section 269UD(1) - Since name of petitioner was also mentioned in Form No. 37-I, he was called upon to produce evidence in support of his occupancy of part of property - Petitioner submitted that he was occupying part of premises as a tenant - However, in absence of any evidence in that regard, appropriate authority held that encumbrance was created with a view to defeat provisions of Chapter XX-C and, therefore, declared such encumbrance as void as per provisions of section 269UE(1) - Petitioner filed writ petition contending that appropriate authority could not require a person in lawful possession of property to vacate it - Whether since appropriate authority had clearly found occupancy by petitioner itself to be unlawful, in absence of any material to disturb said finding, impugned order could not be interfered with - Held, yes R. Achuthan for the Petitioner. Mrs. Pushya Sitaraman for the Respondent. JUDGMENT Mrs. Chitra Venkataraman, J. - W.P. No. 8583 of 2002 is against the order of the Appropriate Authority, Income-tax Department, to quash the order dated 27-2-2002, and to forbear the respondent from interfering with the possession and enjoyment of the property. 2. The transferor one Shri Raman Lal N. Trivedi and the transferee M/s. Jain Housing and Construction Ltd. filed Form No. 37-I for the transfer of the property at New No. 36, Venkatarama Iyer Street, Chennai- 17, for an apparent consideration of Rs. 52,00,000 (rupees fifty two lakhs only). By order dated 27-2-2002, after hearing the parties, the appropriate authority purchased the property under section 269UD(1). A show-cause notice was served on the writ petitioner herein since his name was…

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