AIR 1994 SUPREME COURT 771 ::1994 AIR SCW 486 ::1994 TAX. L. R. 317 ::(1993) 110 CurTaxRep 179 ::1993 (110) CurTaxRep 17 ::1993 (199) ITR 530 ::1992 ( ) JT (Supp) 527

Supreme Court Of India

Hon'ble Judge(s): M. N. Venkatachaliah, J. S. Verma, S. C. Agrawal, Yogeshwar Dayal, A. S. Anand , JJJ

Acquisition of Property - Reckoning of statutory period of two months under S. 269 UD of Income-tax Act - For cases other than C.B. Gautam v. Union of India pending before SC and High Courts, period to be reckoned from date of decision of the concerned cases and in case of vacation of stay, from date of such vacation - As regards cases pending before Income-tax Authorities, Form 371 to be deemed to have been filed on date of judgment in C.B. Gautam v. Union of India i.e. 17 November, 1992 (1992 (6) JT (SC) 678) - This order issued as supplemental to and part of main judgment in C. B. Gautam's case (1992 (6) JT (SC) 678). Income-Tax Act (43 of 1961) , S.269UD(1)— (Para 3)