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Adjudicating Authority only can decide on Benami nature of property
Case Law Details
- Case Name
- Kailash Assudani Vs CIT (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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Kailash Assudani Vs CIT (Madhya Pradesh High Court)
High Court held that It is the Adjudicating Authority who is to decide the question of Benami nature of the property. The proceedings under Section 24 of the Act contemplates the issuance of show cause notice as to why the property specified in the notice should not be treated as Benami property. However, the substantive order of treating the property as Benami is required to be passed by Adjudicating Authority under Section 26 of the Act only.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
The challenge in the present appeal is to an order p...
