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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the notice issued under Section 24(1) of the Prohibition of Benami Property Transactions Act, 1988 and the subsequent proceedings were liable to be set aside.
Analysis: The parties jointly submitted that the legality of the impugned notice was already covered in favour of the petitioner by an earlier decision of the Supreme Court, as followed by this Court in a prior order. In view of that common stand, the Court accepted the applicability of the earlier decision to the present case.
Conclusion: The impugned notice under Section 24(1) of the Prohibition of Benami Property Transactions Act, 1988 was set aside and the subsequent proceedings were quashed, with all consequential legal effects following.
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