Adjudicating Authority, New Delhi vs Anuttam Academic Institutions, Represented by its Director, Nawal Kishore

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(Mad) 239

Adjudicating Authority, New Delhi – Appellant
Versus
Anuttam Academic Institutions, Represented by its Director, Nawal Kishore – Respondent

Advocate Appeared:
For the Appellant :M. Sheela, Special Public Prosecutor (Income Tax) assisted by H. Siddharth, M. Prathana, Advocates
For the Respondent:AL. Somayaji, Senior Advocate, R. Sivaraman, Advocate.

JUDGMENT :

R. Mahadevan, J.

(Prayer: Writ Appeal No. 1682 of 2021:- Appeal filed under Clause 15 of The Letters Patent against the Order dated 09.04.2021 passed by the learned Judge in WP No. 2340 of 2021.)

For the sake of convenience, the judgment is divided into the following heads:

A.	FACTS & NARRATION OF PLEADINGS	PARAGRAPHS 1-8
B.	ANALYSIS	PARAGRAPHS 9-30
C.	FINDINGS	PARAGRAPHS 31-35
D.	CONCLUSION	PARAGRAPH 36

1. Questioning the correctness and legality of the order dated 09.04.2021 passed by the Learned Judge in WP.Nos.35256 of 2019 etc. batch, these intra-court appeals are filed by the appellants/Department. By the order impugned herein, the writ petitions filed by the respondents herein were allowed and thereby the orders dated 26.08.2019, 27.08.2019 and 28.08.2019 passed by the first appellant/Adjudicating Authority in terms of Section 26(3) of the Prohibition of Benami Property Transactions Act, 1988 (hereinafter shortly referred to as ‘the Act’) were quashed.

2. To determine the issue involved in this batch of cases, it would be necessary to briefly

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2022 Supreme(Mad) 239

Adjudicating Authority, New Delhi – AppellantVersusAnuttam Academic Institutions, Represented by its Director, Nawal Kishore – Respondent

Adjudicating Authority, New Delhi – Appellant
Versus
Anuttam Academic Institutions, Represented by its Director, Nawal Kishore – Respondent