Union Of India (Uoi) And Anr. vs Dr. A.K. Garg And Ors.

The Supreme Court upheld the High Court's decision regarding the proceedings under Section 269UG of the Income-tax Act, 1961, which found that the Central Government's tender of Rs. 23,13,994 was made beyond the stipulated period, thus invoking Section 269UH and resulting in the abrogation of the purchase order. The Court emphasized that there was no evidence to support the claim that the amount was tendered or deposited within the required timeframe. Consequently, the appeal was dismissed with costs of Rs. 25,000 awarded to the respondent.