Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 1233 - GAUHATI HIGH COURTAttachment of property passed under Section 24(3) of the Prohibition of Benami Property Transactions Act, 1988 - challenge, amongst others is violation of the procedure, including the requirement to arrive at a satisfaction before forming an opinion that the property in question may be alienated during the period specified in the notice - HELD THAT:- On a specific query as petitioners has submitted that apart from the lack of satisfaction, there is no intention on the part of the petitioners to alienate the property in question and in this regard, attention of this Court has been invited to an undertaking contained in paragraph 24 of the petition whereby the petitioners have undertaken not to alienate the said property and the averments have also been properly verified in the accompanying affidavit. Shri Goswami, learned Senior Counsel further submits that the petitioners are ready and willing to submit the reply to the show cause notice which is an obligation under Section 24(1) of the Act and prays for time of two weeks for the said purpose. This Court is of the view that interest of justice would be served if a period of 10 days is granted to the petitioners to submit the reply to the show cause notice dated 30.03.2022. In the event, the reply is filed within 10 days from today i.e., 06.06.2022, the respondent authorities would consider the same strictly in accordance with the provisions laid down in Section 24 of the Act. The proceedings impugned in this writ petition, namely, order dated 31.03.2022 will not be given effect to in view of the clear undertaking given by the petitioners in the writ petition supported by an affidavit and the process will start afresh from the stage of the procedure laid down in Section 24(1) of the Act which will be done strictly in accordance with law.
|