Krishnaswamy S.Pd. And Anr vs Union Of India And Ors

The Supreme Court addressed the constitutional validity of Chapter XX-C of the Income Tax Act, 1961, specifically Section 269UD(1), which allows for pre-emptive purchase of property by the Central Government. The Court held that the provisions of Chapter XX-C are valid and that the appropriate authority's order for pre-emption was justified. The appeal against the Karnataka High Court's dismissal of the writ petitions was dismissed, affirming the legality of the government's actions in acquiring the property.