DALJIT SINGH AHLUWALIA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner is aggrieved by the order dated January 15, 2002 (annexure P-15), passed by respondent No. 2, whereby his application for permission in Form No. 37-I filed under Chapter XX-C of the Income-tax Act, 1961 (for short "the Act"), has been rejected by treating it as non-maintainable. He prays that a writ in the nature of certiorari be issued quashing the order, annexure P-15. He further prays for a direction to respondent No. 2 to either pass an order under Section 269UD of the Act for purchasing the property or issue a no objection certificate for transfer of property as per the agreement (annexure P-1).

(2.) THE petitioner along with his wife, Smt. Sarla Ahluwalia, and two sons, Punit Ahluwalia and Amit Walia, entered into an agreement for purchase of SCO No. 143-144, Sector 9C, Chandigarh, with one Shri Nirankar Singh, son of Shri Karam Singh, resident of House No. 632, Phase VI, S. A. S. Nagar (Mohali), (Punjab). A copy of the agreement is attached as annexure P-1 with the writ petition.

(3.) DURING the pendency of the writ petition, the Municipal Corporation had passed the order of resumption against which Shri Nirankar Singh had filed an appeal. However, consequent upon the order of the High Court, the appeal was allowed. The order of resumption was set aside and the allottee was directed to deposit the entire amount within the stipulated period as ordered by the High Court.