Section 269G of Income Tax Act "Appeal against order for acquisition"
269G. (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 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
Principal Commissioner or Commissioner.
(7) Save as provided in section 269H, orders passed by the
Appellate Tribunal on appeal shall be final.
(8) Every appeal under this section shall be disposed of as
expeditiously as possible and endeavour shall be made to
dispose of every such appeal within ninety days from the
date on which it is presented.
(9) The provisions of section 255 (except sub-section (3)
thereof) shall, so far as may be, apply in relation to the
powers, functions and proceedings of the Appellate Tribunal
under this section as they apply in relation to the powers,
functions and proceedings of the Appellate Tribunal under
Chapter XX.
269H. (1) The Principal Commissioner or Commissioner or
any person aggrieved by any order of the Appellate Tribunal
under section 269G may, within sixty days of the date on
which he is served with notice of such order under that
section, prefer an appeal against such order to the High
Court on any question of law :
Provided that the High Court may, on an application made in
this behalf before the expiry of the said period of sixty
days, permit, by order, the appeal to be presented within
such further period as may be specified therein, if the
applicant satisfies the High Court that he has sufficient
cause for not being able to present the appeal within the
said period of sixty days.
(2) An appeal under sub-section (1) shall be heard by a
Bench of not less than two Judges of the High Court and the
provisions of section 259 shall apply in relation to any
such appeal as they apply in relation to a case referred to
the High Court under section 256.
(3) The costs of the appeal shall be in the discretion of
the High Court.