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2018 (7) TMI 2287 - HC - Benami PropertyProhibition of Benami Property Transactions Act and Income Tax Act - proceedings under both the Acts - HELD THAT:- All questions of fact and law can be raised before an adjudicating authority. Needless to state, the adjudicating authority cannot issue a writ of declaration nor can he declare any of the provision as ultra vires or inapplicable or mutually exclusive. Therefore, the Revenue need not have any apprehension in this regard. Petitioner would submit that the proceedings under the Income Tax Act were initiated after the proceedings under the Benami Prohibition Act and therefore, the writ petition was filed. Hence, the petitioner may be granted leave to file an additional written submission before the 7th respondent. This prayer is not opposed by the learned standing counsel for the Revenue. The writ petition is dismissed, giving liberty to the petitioner to raise factual and legal contentions before the 7th respondent and they are permitted to file an additional written submission. The petitioner is granted seven (7) days time from the date of receipt of a copy of this order to file the written submissions.
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