HASTIMAL KOTHARI Vs. UNION OF INDIA

JUDGEMENT

(1.) INSTANT writ petitions have been filed by the members of M/s. Navin Grah Nirman Sehkar Samiti ("Assessee Samiti") assailing acquisition notice dt.15.03.1985 & order of acquisition of subject land dt.16.10.2002 passed by competent authority U/s 269F(6) of Income Tax Act, 1961 ("Act,1961").

(2.) IT will be relevant to record that notice of acquisition dt.15.03.1985 and order of acquisition dt.16.10.2002 passed by the competent authority came to be challenged on multiple grounds by the Samiti assessee before the Income Tax Appellate Tribunal and that was dismissed vide order dt.25.04.2003 which was further assailed by the Samiti assessee by filing DB Income Tax Appeal-95/2003 and that was dismissed on 28.03.2011, against which Special Leave to Appeal (Civil)-16303/2011 was preferred by the Samiti assessee and that came to be dismissed on 29.07.2011 and further review petition preferred before Hon'ble Apex Court bearing no.791/2012 in SLP(C)-16303/2011 which also was dismissed on 14.08.2012 and it is further to notice that DB Income Tax Misc. Application-141/2011 in DB Income Tax Appeal-95/2003 came to be filed by the Samiti assessee U/s 261 of the Act,1961 read with Sec.109 CPC for grant of certificate U/s 261 of the Act,1961 read with Art.133(1) of the Constitution certifying that it is a fit case for filing civil appeal before the Supreme Court and that came to be dismissed by the Division Bench vide order dt.26.03.2012.