Back
R. MAHADEVAN, MOHAMMED SHAFFIQ
Dinesh Chand Surana – Appellant
Versus
Deputy Commissioner of Income Tax (Benami Prohibition) Chennai – Respondent
JUDGMENT
(Prayer: W.A. No. 1598 of 2018:- Appeal filed under Clause 15 of Letters Patent against the Order dated 02.07.2018 passed in WP No. 12848 of 2018 on the file of this Court.
W.A. No. 1599 of 2018:- Appeal filed under Clause 15 of Letters Patent against the Order dated 02.07.2018 passed in WP No. 13160 of 2018 on the file of this Court.
W.A. No. 1600 of 2018:- Appeal filed under Clause 15 of Letters Patent against the Order dated 02.07.2018 passed in WP No. 13161 of 2018 on the file of this Court.
Common Judgment: R. Mahadevan, J.
These three intra-court appeals arise from a common order dated 02.07.2018 passed by the learned Judge in WP.Nos.12848, 13160 and 13160 of 2018.
2. The appellant herein is the petitioner in all the aforesaid writ petitions and the case projected by him would run thus:
2.1. The appellant is an individual engaged in the business of steel and power and he is the Managing Director of M/s.Surana Industries Ltd & M/s.Surana Power Ltd. He is an assessee on the file of the ACIT, Central Circle - 2(3), Chennai, in PAN No.AACPS3233K and has been regularly filing his return of income within the prescribed time.
2.2. While so, based on ce
The orders under section 24(4) of the Benami Property Transactions Act are provisional and subject to judicial review before the adjudicating authority.
The court emphasized that the proceedings under section 24 of the Act only require a recording of prima facie opinion as to the benami nature of the transaction and that the principles of natural jus....
The proceedings under Section 24 of the Prohibition of Benami Property Transactions Act, 1988, require a recording of prima facie opinion as to the benami nature of the transaction. The Act mandates ....
The exercise of cross-examination commences only after the proceedings for adjudication have commenced.
The main legal point established in the judgment is that a jurisdictional challenge under the Benami Act must demonstrate an ex facie erroneous assumption of jurisdiction by the authorities. The cour....
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
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
