Court grants petitioner's statement request but dismisses challenges under section 24(4) Benami Act, stresses raising contentions.

The court granted the petitioner's request for a copy of their sworn statement but dismissed the challenges to the order passed under section 24(4) of the Benami Property Transactions Act. The court emphasized the importance of raising contentions before the adjudicating authority and proceeded in accordance with the law.

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Issues:
1. Request for issuance of a Writ of Mandamus to direct the Deputy Commissioner of Income Tax to furnish documents.
2. Challenge to the order passed under section 24(4) of the Benami Property Transactions Act, 1988.

Analysis:
1. The petitioner sought a Writ of Mandamus to obtain documents from the Deputy Commissioner of Income Tax. The petitioner requested various materials, including sworn statements and inspection reports. The court found the request for additional sworn statements from a specific date to be vague and not maintainable. However, the court granted the request for a copy of the petitioner's own sworn statement recorded during survey proceedings, as it was used in issuing a notice under the Benami Property Transactions Act. The court directed the Deputy Commissioner to provide this certified copy within a week.

2. The petitioner challenged the order passed under section 24(4) of the Benami Property Transactions Act in two writ petitions. The court held that the petitioner could not be aggrieved by the provisional attachment order under section 24(4) as the adjudicating authority had already initiated proceedings. Therefore, the relief sought in these petitions was denied. The court dismissed the writ petitions and vacated the interim stay granted. The adjudicating authority had issued a show cause notice, and the petitioner was advised to raise all contentions before it. The court also rejected the prayer to implead parties in the case.

In conclusion, the court granted the petitioner's request for a copy of their sworn statement but dismissed the challenges to the order passed under section 24(4) of the Benami Property Transactions Act. The court emphasized the importance of raising contentions before the adjudicating authority and proceeded in accordance with the law.

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