Section 269UD of the Income Tax Act, 1961 — Purchase of immovable property by Central Government — So long as the auction process was conducted bonafide and in public interest, a judicial hands off was mandated, ordinarily, reasons must inform all Governmental decisions including administrative decisions of the Government so that both the administration as well as challenges made to such orders could be said to be fair and not arbitrary — Sankalp Recreation Private Ltd. vs. Union of India and others [2019] 418 ITR 673 (SC)