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Issue of SCN u/s 26 (1) of Prohibition of Benami Property Transaction Act doesn’t constitute an order passed by AA: HC

September 18, 2019[2019] 109 taxmann.com 221 (Delhi)
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INCOME TAX/BENAMI ACT: Since appeal to an Appellate Tribunal lies only from 'an order of Adjudicating Authority' under section 26(3) and show-cause notice issued under section 26(1) does not constitute 'an order', jurisdiction of Appellate Tribunal to entertain challenge to said show-cause notice was to be held in doubt

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