Income Tax Act, 2025
Section 2: Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.r.e.f. 12013).
2. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.r.e.f. 12013).
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(9) In any proceedings under this Chapter in respect of any immovable property, no objection shall be
entertained on the ground that although the apparent consideration for the property is less than the fair
market value of the property on the 1[date of the execution of the instrument of transfer or where such
property is of the nature referred to in sub-clause (ii) of clause (e) of section 269A on the date of the
transfer], the consideration as agreed to between the parties has been truly stated in the instrument of
transfer because such consideration was agreed to having regard to the price that such property would
have ordinarily fetched 2[on such transfer in the open market on the date of the conclusion of the
agreement to transfer the property], except where such agreement has been registered under the
Registration Act, 1908 (16 of 1908).
269G. Appeal against order for acquisition.—(1) An appeal may be preferred to the Appellate
Tribunal against the order for the acquisition of any immovable property made by the competent authority
under section 269F,—
(a) by the transferor or the transferee or any other person referred to in sub-section (8) of that
section, within a period of forty-five days from the date of such order or a period of thirty days from
the date of service of a copy of the order on such person under the said sub-section, whichever period
expires later;
(b) by any other person interested in such immovable property, within forty-five days from the
date of such order:
Provided that the Appellate Tribunal may, on an application made in this behalf before the expiry of
the said period of forty-five days or, as the case may be, thirty days, permit, by order, the appeal to be
presented within such further period as may be specified therein if the applicant satisfies the Appellate
Tribunal that he has sufficient cause for not being able to present the appeal within the said period of
forty-five days or, as the case may be, thirty days.
(2) Every appeal under this section shall be in the prescribed form and shall be verified in the
prescribed manner and shall be accompanied by a fee of 3[two hundred rupees].
(3) The Appellate Tribunal shall fix a day and place for the hearing of the appeal and shall give notice
of the same to the appellant and to the competent authority.
(4) The Appellate Tribunal may, after giving the appellant and the competent authority an opportunity
of being heard, pass such orders thereon as it thinks fit.
(5) The Appellate Tribunal may, at any time within thirty days from the date of the order, with a view
to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (4)
and shall make such amendment if the mistake is brought to its notice by the appellant or the competent
authority:
Provided that if any such amendment is likely to affect any person prejudicially, it shall not be made
without giving to such person a reasonable opportunity of being heard.
(6) The Appellate Tribunal shall send a copy of any orders passed under this section to the appellant
and to the 4[Principal Commissioner or Commissioner].
(7) Save as provided in section 269H, orders passed by the Appellate Tribunal on appeal shall be
final.
1. Subs. by Act 22 of 1981, s. 6, for “date of execution of the instrument of transfer” (w.e.f. 11982).
2. Subs. by s. 6, ibid., for “on sale in the open market on the date of the conclusion of the agreement to sell the property”
(w.e.f. 11982).
3. Subs. by Act 16 of 1981, s. 21, for “one hundred and twenty-five rupees” (w.e.f. 11981).
In any proceedings under this Chapter in respect of any immovable property, no objection shall be
entertained on the ground that although the apparent consideration for the property is less than the fair
market value of the property on the 1[date of the execution of the instrument of transfer or where such
property is of the nature referred to in sub-clause
of clause
of section 269A on the date of the
transfer], the consideration as agreed to between the parties has been truly stated in the instrument of
transfer because such consideration was agreed to having regard to the price that such property would
have ordinarily fetched 2[on such transfer in the open market on the date of the conclusion of the
agreement to transfer the property], except where such agreement has been registered under the
Registration Act, 1908 (16 of 1908).
269G. Appeal against order for acquisition.—
An appeal may be preferred to the Appellate
Tribunal against the order for the acquisition of any immovable property made by the competent authority
under section 269F,—
by the transferor or the transferee or any other person referred to in sub-section
of that
section, within a period of forty-five days from the date of such order or a period of thirty days from
the date of service of a copy of the order on such person under the said sub-section, whichever period
expires later;
by any other person interested in such immovable property, within forty-five days from the
date of such order:
Provided that the Appellate Tribunal may, on an application made in this behalf before the expiry of
the said period of forty-five days or, as the case may be, thirty days, permit, by order, the appeal to be
presented within such further period as may be specified therein if the applicant satisfies the Appellate
Tribunal that he has sufficient cause for not being able to present the appeal within the said period of
forty-five days or, as the case may be, thirty days.
Every appeal under this section shall be in the prescribed form and shall be verified in the
prescribed manner and shall be accompanied by a fee of 3[two hundred rupees].
The Appellate Tribunal shall fix a day and place for the hearing of the appeal and shall give notice
of the same to the appellant and to the competent authority.
The Appellate Tribunal may, after giving the appellant and the competent authority an opportunity
of being heard, pass such orders thereon as it thinks fit.
The Appellate Tribunal may, at any time within thirty days from the date of the order, with a view
to rectifying any mistake apparent from the record, amend any order passed by it under sub-section
and shall make such amendment if the mistake is brought to its notice by the appellant or the competent
authority:
Provided that if any such amendment is likely to affect any person prejudicially, it shall not be made
without giving to such person a reasonable opportunity of being heard.
The Appellate Tribunal shall send a copy of any orders passed under this section to the appellant
and to the 4[Principal Commissioner or Commissioner].
Save as provided in section 269H, orders passed by the Appellate Tribunal on appeal shall be
final.
1. Subs. by Act 22 of 1981, s. 6, for “date of execution of the instrument of transfer” (w.e.f. 11982).
2. Subs. by s. 6, ibid., for “on sale in the open market on the date of the conclusion of the agreement to sell the property”
(w.e.f. 11982).
3. Subs. by Act 16 of 1981, s. 21, for “one hundred and twenty-five rupees” (w.e.f. 11981).