2000 INSC 0175
                                        SUPREME COURT OF INDIA

                                             Vidyawathi Kapoor Trust

                                                           Vs.
                                               Appropriate Authority

                            (S. B. Majmudar, D. P. Mohapatra and R. P. Sethi JJ.)

                                                      02.05.2000

                                                       ORDER

The Text below is only a summarized version of the order pronounced

In this review petition the issue was whether compulsory purchase order was time-barred because it
was passed after expiry of two months as allowed by Section 269-UD(1) of the Income Tax Act,
1961. The compulsory order was passed by the authorities even months earlier than time available
for passing fresh order. But as the same was stayed no occasion for passing fresh purchase order till
stay was vacated. The second compulsory purchase order passed as soon as the stay was vacated
cannot be said to be in any way time-barred. The final order passed by Apex Court could not be said
to have suffered from any patent error, which calls for interference in review proceedings.