https://www.taxtmi.com/caselaws?id=279483 A show-cause notice under Section 6(1) of the SAFEMA was not vitiated merely because the recorded reasons were supplied later on request, since the statute required reasons to be recorded in writing before issuance but did not require simultaneous service of those reasons with the notice. The affected person received a further opportunity to answer the allegations, and the competent authority and appellate authority gave reasoned decisions. On the materials, a nexus was established between the properties and the disclosed sources of income, so the explanation succeeded only in part and forfeiture of the remaining properties was sustained. en-us Thu, 09 Aug 2007 00:00:00 +0530 Tue, 19 Mar 2019 15:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279483 A show-cause notice under Section 6(1) of the SAFEMA was not vitiated merely because the recorded reasons were supplied later on request, since the statute required reasons to be recorded in writing before issuance but did not require simultaneous service of those reasons with the notice. The affected person received a further opportunity to answer the allegations, and the competent authority and appellate authority gave reasoned decisions. On the materials, a nexus was established between the properties and the disclosed sources of income, so the explanation succeeded only in part and forfeiture of the remaining properties was sustained. Case-Laws Customs Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279483