In Brief
Appellants purchased land for Rs.99.84 lakh but the Income Tax Department initiated pre-emptive purchase proceedings, valuing it at Rs.1.47 crore (15% higher). The appellants challenged this in the High Court, arguing the valuation was unjustified and that civic amenity deductions should apply. The Supreme Court upheld the pre-emptive purchase order, finding the Department's valuation was factually sound, properly supported by comparable sales data, and complied with Income Tax Act section 269UD. The Court held that at the appellate stage under Article 136, it cannot re-examine factual findings already rejected by lower courts. A related appeal regarding fixed deposit disbursement was partly allowed, remitting the matter to the appropriate authority.
The lawyer headnote and full judgment text are available to registered users.