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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Benami Transactions - a person, who has no authority to initiate ...


Actions Without Authority Under Benami Act Are Invalid; Unauthorized Proceedings Lack Jurisdiction and Collapse.

February 1, 2018

Case Laws     Income Tax     HC

Benami Transactions - a person, who has no authority to initiate proceedings under the Benami Act or issue orders of attachment under the Benami Act, does so, the very foundation on which he has done such act collapses and the proceedings have to be held to be wholly without jurisdiction. - HC

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