J.ESWARA PRASAD, M.JAGANNADHA RAO
Sooni Rustam Mehta – Appellant
Versus
Appropriate Authority, Income-tax Department – Respondent
( 1 ) THE petitioners who claimed to be executors under the will of the late Mrs. Z. R. Ranji, have filed the present writ petition for the issue of a writ of mandamus directing the appropriate authority, Income-tax Department, Bangalore (1st respondent), directing him, (i) to make a declaration under section 269uh (2) of the Income-tax Act, 1961, that the order passed by him on 16/02/1990, stands abrogated with effect from 1/04/1990, and the property stands revested in the petitioners and to grant copies of the said order and also deliver back possession of the premises and further issue a certificate of no objection under section 269ul (3 ).
( 2 ) THE following facts have to be stated : Mrs. Z. R. Ranji who is said to be the owner of the immovable property in Sardar Patel Road, Secunderabad, dies on 29/10/1988. It is said that she had executed a will on 22/05/1987, and appointed the petitioners as executors and had directed them to dispose of the property and distribute the sale proceeds among certain named charities. It is said that the petitioner entered into an agreement of sale dated 14/12/1989, with the third respondent for a consideration of Rs. 15,60,
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