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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] 109 221 (Delhi)

INCOME TAX/BENAMI ACT : Show-cause notice issued under section 26(1) of Prohibition of Benami Property Transactions Act, 1988 does not constitute 'an order' passed by Adjudicating Authority

• Instant writ petition was filed challenging the order of the Appellate Tribunal. The challenge raised was that no appeal could have been filed before the Appellate Tribunal against show-cause notice issued by the Adjudicating Authority under section 26 of the Prohibition of Benami Property Transactions Act, 1988 as the said provision does not permit such an appeal challenging a show-cause notice.

• Held: The show-cause notice has been issued under Section 26(1) and the same does not, prima facie, constitute an order passed by the Adjudicating Authority. The jurisdiction of the Appellate Tribunal to entertain the Respondent's challenge to show-cause notice is in doubt.

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