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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Validity of order of Tribunal staying the Show Cause Notice - ...


High Court Reviews Tribunal's Stay on Show Cause Notice u/s 26(1) of Benami Transactions Act.

September 18, 2019

Case Laws     Income Tax     HC

Validity of order of Tribunal staying the Show Cause Notice - Prohibition of Benami Property Transactions - the SCN under challenge has been issued u/s 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 the show-cause notice is in doubt - HC

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