AMAR CHAND AGRAWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition has been pending in the High Court for almost 15 years. The issues relate to the controversies under the Income-tax Act, 1961, and to a real estate in Kanpur. The first premises on which those who have addressed the court are agreed and not at issue is that the cause will be seen as when it was brought to the court ; on this aspect the law is clear in Rameshwar v. Jot Ram, AIR 1984 SC 49.

(2.) ON the facts there is no issue between the record as has been presented by the petitioners and the respondents, that is respondents Nos. 1 and 2, being the Income-tax Department. Barring these parties no other person addressed the court. The court was not addressed by respondents Nos. 5 and 4, either.

(3.) THIS is the subject-matter of the controversy on which the arguments have been addressed after common facts were placed by learned counsel arguing for the respective parties. THIS provision of law which permits change of scene from a public auction to a private negotiation by specific authorisation by the Income-tax Department needs to be noticed. The procedure is provided under the Second Schedule to the Act. It is contained in rule 66 of this Schedule and reproduced :