SupremeToday Landscape Ad
Back
Next
Judicial Analysis Court Copy Headnote Facts Arguments Court observation
judgment-img

2022 Supreme(Gau) 936

SANJAY KUMAR MEDHI
Banamali Das, S/o. Lt. Rajen Das – Appellant
Versus
Deputy Commissioner Of Income Tax (BPU), Guwahati, O/O Deputy Commissioner Of Income Tax (BP), Guwahati – Respondent


Advocates Appeared:
For the Petitioners: Ms. A. Neog
For the Respondents: Asstt. S.G.I.

JUDGMENT :

1. A common challenge has been made in these three writ petitions and accordingly, the same are being disposed of by this common judgment.

2. The petitioners have assailed the orders issued under Section 24 (4) (6) (i) of the Prohibition of Benami Property Transactions Act, 1988 (hereinafter referred to as the Act) and the notice passed under Section 24 (1), inter-alia-attaching the properties of the petitioners provisionally until passing of the order by the Adjudicating Authority under Section 26 (3) of the Act. The primary contention of the petitioners is that an incorrect and illegal conclusion has been arrived at by the authorities that the petitioner no. 1 in each of the three cases were benami holders of property or its beneficiary. The grounds of violation of the principles of natural justice have also been taken as, according to the petitioners, their replies were not properly considered and they were not given an effective opportunity to defend themselves. Allegation of recording the statement of the petitioners in duress has also been made.

3. Though the aforesaid issues would have required a detailed deliberation, this Court has been informed that recently a

      Click Here to Read the rest of this document
      1
      2
      3
      4
      5
      6
      7
      8
      9
      10
      11
      SupremeToday Portrait Ad
      supreme today icon
      logo-black

      An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

      Please visit our Training & Support
      Center or Contact Us for assistance

      qr

      Scan Me!

      India’s Legal research and Law Firm App, Download now!

      For Daily Legal Updates, Join us on :

      whatsapp-icon telegram-icon
      whatsapp-icon Back to top