Court : Kerala
Decided on : Mar-07-2000
Reported in : (2001)168CTR(Ker)352; 249ITR258(Ker)
..... against that decision which was considered by the supreme court. srini-vasan j. speaking for the bench held as follows (page 695) ; 'it is wellsettled that the word 'proceedings' shall include the proceedings at the appellate stage.' their lordships quoted the judgment of the supreme court in garikapati veeraya v. n. subbiah choudhary : 1scr488 , that the legal pursuit of a ..... , acquisition proceedings under section 269c will not be initiated in respect of an immovable property for which the apparent consideration is ..... pendency of the appeal, chapter xx-c was introduced in the income-tax act. the central board of direct taxes issued a circular which reads as follows (see : 159itr105(cal) ) :'with a view to achieve early finalisation of proceedings, under the existing chapter xx-a of the income-tax act, 1961, the board has decided that with effect from 1st april 1986 ..... rs. 5 lakhs or less and that where acquisition proceedings have been initiated by issue of notice under section .....Tag this Judgment!