Appropriate Authority & Anr vs R.C.Chawla & Ors

The Supreme Court upheld the High Court's decision to quash the order of the Appropriate Authority under Section 269UD of the Income Tax Act, 1961, which mandated the Central Government's purchase of property due to undervaluation. The Court emphasized that the pending litigation regarding the property's title was a critical factor that the Appropriate Authority failed to consider, thus vitiating its order. The appeal was dismissed, and costs of Rs.10,000 were awarded.