KRISHNASWAMY S.PD. vs U.O.I. — C.A. No. 3376 - 3377/2000

Case Summary: Krishnaswamy S.Pd. v. Union of India (2006) The Supreme Court dismissed the appellants' appeals challenging a compulsory property purchase order under Income Tax Act Section 269-UD. The Court held that since the property had already been publicly auctioned and sold to a third party before the constitutional validity decision in C.B. Gautam's case, the requirement for prior hearing did not apply to completed transactions, and the auction sale could not be disturbed. This case analysis is maintained by casestatus.in based on publicly available court records.