Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC dismissed both revisions and upheld the trial court's rejection of the defendant's Order VII Rule 11 C.P.C. challenge. The plaint alleges the land was acquired at public auction in the joint names of the Plaintiff and Defendant No.1, with the Plaintiff alone paying the entire consideration and Defendant No.1 lacking means to purchase. On a prima facie appraisal mandated for an Order VII Rule 11 application, those allegations do not establish that the suit is barred by Sections 3 and 4 of the Prohibition of Benami Property Transactions Act, 1988. The HC therefore found no error in permitting the suit to proceed to trial despite the subsequent dissolution of the marriage.
HC dismissed both revisions and upheld the trial court's rejection of the defendant's Order VII Rule 11 C.P.C. challenge. The plaint alleges the land was acquired at public auction in the joint names of the Plaintiff and Defendant No.1, with the Plaintiff alone paying the entire consideration and Defendant No.1 lacking means to purchase. On a prima facie appraisal mandated for an Order VII Rule 11 application, those allegations do not establish that the suit is barred by Sections 3 and 4 of the Prohibition of Benami Property Transactions Act, 1988. The HC therefore found no error in permitting the suit to proceed to trial despite the subsequent dissolution of the marriage.
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