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Direct Taxes - Highlights / Catch Notes

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Prohibition Benami Property Transactions - change of the ...


Court Rules New Adjudicating Authority Automatically Takes Over Under Benami Act; Petitioners Can't Insist on Previous Officer.

May 13, 2022

Case Laws     Direct Taxes     HC

Prohibition Benami Property Transactions - change of the Adjudicating Authority - The Court further finds its unable to either countenance or discern an indefeasible right which may be recognised in law as inhering in the petitioners to seek continuance of the authority who had heard the matter on 16 September 2021 despite the appointment of Mr. Sanjog Kapoor in October 2021. Once that officer came to be appointed as the competent authority for SAFEMA, he statutorily and by operation of law also became the Adjudicating Authority for the purposes of the 1988 Act. - HC

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