TMI Blog2024 (1) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- In the light of the judgments passed in the present matters by the Hon ble High Court, Calcutta at Kolkata [ 2023 (3) TMI 1446 - CALCUTTA HIGH COURT] the appeals are disposed of with following conditions:- (i) It is however made clear that finding recorded by the Adjudicating Authority, either of facts or on law, would not be binding on either of the parties rather they would be at liberty to take up factual and legal issues in future, if so required, in the appropriate proceedings. This order is not to be taken in confirmation of the impugned order. (ii) It is also made clear that independent to the action taken by the Initiating Officer referring Benami Transactions of a period prior to the amendment by the Amending Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t at Kolkata and to pass such further order/orders as to this Hon ble Tribunal may deem fit and proper. 3. During the course of hearing the Ld. Counsel for the appellants has referred to the copy of the order of Hon ble High Court, Calcutta at Kolkata passed in W.P.A. Nos. 3762, 3770 and 3774 of 2023 filed by Khushi Infra Nirman Pvt. Ltd., Khushi Projects Pvt. Ltd., and Khushi Niketan Pvt. Ltd. Respectively on 03.03.2023 and submitted that the appeals may be disposed of in terms of the prayer made in the petition. It is also submitted that the aforesaid orders have been passed by Hon ble High Court by following the order passed by the Hon ble Court on 30.11.2022 in W.P.A. 11123 of 2020 in the matter of Deific Abode LLP Vs. Union of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture though passed separately. So, the text of only one order is reproduced below:- Heard learned advocates appearing for the parties. By this writ petition petitioner has challenged the impugned notice under Section 24(1) of the Prohibition of Benami Property Transactions Act, 1988 and all subsequent proceedings. Both the parties jointly submit that the issue of legality of the aforesaid notice is covered in favour of the petitioner, by a judgement of the Hon ble Supreme Court which was followed by this Court in order dated 30th November, 2022 in WPA 11123 of 2020 (Deific Abode LLP Vs Union of India Ors.) Considering the joint submission of the parties that the issue of legality of the aforesaid notices are cov ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
