9911796707
TMI Blog2022 (10) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... .No. 26538 of 2022 And WMP.No.25595 of 2022 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... itiated both under the provisions of the Prohibition of Benami Properties Transactions Act, 1988 (in short 'PBPT Act') as well as the Income Tax Act, 1961 (in short 'IT Act'). 5. An order of assessment had come to be passed under the IT Act on 28.09.2021 which is stated to be pending in appeal before the Commissioner of Income Tax (Appeals). No stay application has been filed. An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Benami Prohibition), Central Circle, 3 (4), Chennai, who has passed the same. The proper party has thus not been arrayed as respondent. 8. To be noted that the order under Section 24 (4) of the PBPT Act has been passed by R1, which is stated to be pending in appeal before the Tribunal. That order is irrelevant to the lis in the present writ petition since the garnishee notice has been issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary orders in regard to interim protection are also obtained from the appellate authority. It would not be appropriate for this Court to intervene only for the purpose of grant of interim protection, as such interim protection, if any, would fall within the discretion of the appellate authority. 12. Thus, and for the aforesaid reasons, I am not inclined to intervene in the matter and the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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