Puttaswamy, J.—These appeals are by the Inspecting Assistant Commissioner (Acquisition Range), Dharwad, and are directed against a common order made on June 30, 1976, by the Income Tax Appellate Tribunal, Bangalore Bench, Bangalore ("the Tribunal"), in Appeals Nos. I.T. (Acq.) 1 and 2/Bangalore/1976-77.

2. In a proceeding under Chapter XXA of the Income Tax Act, 1961 ("the Act"), the Inspecting Assistant Commissioner, after notifying the transferors, transferees and tenants in occupation of a building bearing CTS No. 1750/IB situated at Ward III of Bijapur city, made an order on March 23, 1976, under section 269F(6) directing the acquisition of the said property on the ground that the fair market value of the same exceeded the apparent consideration stipulated in the instrument of transfer by more than 25% which order was not challenged by the transferor and the transferee in an appeal under the Act.

3. Against the said order of the Inspecting Assistant Commissioner, one K. B. Nagarala of Bijapur and an unregistered association called "Chunilal Compound Tenants' Association, Bijapur", who are respondents before us, either as a tenant or as an association safeguarding the in