Section 269H of Income Tax Act 1961

Section 269H of Income Tax Act 1961

Appeal to High Court (1) The Principal Commissioner or Commissioner or any person aggrieved by any order of the Appellate Tribunal under section 269G may, within sixty days of the date on which he is served with notice of such order under that section, prefer an appeal against such order to the High Court on any question […]

Section 269Q of Income Tax Act 1961

Section 269Q of Income Tax Act 1961

Chapter not to apply to transfers to relatives The provisions of this Chapter shall not apply to or in relation to any transfer of immovable property made by a person to his relative on account of natural love and affection for a consideration which is less than its fair market value if a recital to

Section 269G of Income Tax Act 1961

Section 269G of Income Tax Act 1961

Appeal against order for acquisition  (1) An appeal may be preferred to the Appellate Tribunal against the order for the acquisition of any immovable property made by the competent authority under section 269F,— (a)  by the transferor or the transferee or any other person referred to in sub-section (8) of that section, within a period of

Section 269P of Income Tax Act 1961

Section 269P of Income Tax Act 1961

Statement to be furnished in respect of transfers of immovable property (1) Notwithstanding anything contained in any other law for the time being in force, no registering officer appointed under the Registration Act, 1908 (16 of 1908), shall register any document which purports to transfer any immovable property belonging to any person unless a statement

Section 269-O of Income Tax Act 1961

Section 269-O of Income Tax Act 1961

Appearance by authorised representative or registered valuer Any person who is entitled or required to attend before a competent authority or the Appellate Tribunal in any proceeding under this Chapter, otherwise than when required to attend personally for examination on oath or affirmation, may attend— (a)  by an authorised representative in connection with any matter

Section 269F of Income Tax Act 1961

Section 269F of Income Tax Act 1961

Hearing of objections (1) The competent authority shall fix a day and place for the hearing of the objections made under section 269E against the acquisition under this Chapter of any immovable property, and shall give notice of the same to every person who has made such objection : Provided that such notice shall also be given to

Section 269N of Income Tax Act 1961

Section 269N of Income Tax Act 1961

Rectification of mistakes With a view to rectifying any mistake apparent from the record, the competent authority may amend any order made by him under this Chapter at any time before the time for presenting an appeal against such order has expired, either on his own motion or on the mistake being brought to his

Section 269E of Income Tax Act 1961

Section 269E of Income Tax Act 1961

Objection  (1) Objections against the acquisition of the immovable property in respect of which a notice has been published in the Official Gazette under sub-section (1) of section 269D may be made— (a)  by the transferor or the transferee or any other person referred to in clause (a) of sub-section (2) of that section, within a period

Section 269D of Income Tax Act 1961

Section 269D of Income Tax Act 1961

Preliminary notice (1) The competent authority shall initiate proceedings for the acquisition, under this Chapter, of any immovable property referred to in section 269C by notice to that effect published in the Official Gazette : Provided that no such proceedings shall be initiated in respect of any immovable property after the expiration of a period of nine months

Section 269C of Income Tax Act 1961

Section 269C of Income Tax Act 1961

Immovable property in respect of which proceedings for acquisition may be taken (1) Where the competent authority has reason to believe that any immov- able property of a fair market value exceeding one hundred thousand rupees has been transferred by a person (hereafter in this Chapter referred to as the transferor) to another person (hereafter