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Direct Taxes - Highlights / Catch Notes

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Benami transactions - matter was heard by one authority and the ...

Direct Taxes

August 9, 2022

Benami transactions - matter was heard by one authority and the judgment was pronounced by another authority - A writ is maintainable when there is a right. In the absence of any right, a writ cannot be passed. The Appellant has not been able to demonstrate violation of any right or breach of any notification which states that an Authority should pronounce the judgment in a matter heard by it even after the person, who heard the matter, has ceased to occupy the chair. - Petition dismissed - HC

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