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Direct Taxes - Highlights / Catch Notes

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


High Court dismisses petition on benami transactions; no rights violated as appellant fails to show breach in judgment process.

August 9, 2022

Case Laws     Direct Taxes     HC

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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