https://www.taxtmi.com/caselaws?id=26720 A suit based on a plea of real ownership over benami ownership required prior production of the certificate contemplated by section 281A(1)(c) of the Income-tax Act, as the requirement was treated as a mandatory precondition. The suit had been dismissed at the preliminary stage for non-production, but the certificate was later obtained and the provision, as then applicable, did not fix a limitation for making the application. That subsequent compliance removed the defect, so the preliminary dismissal was set aside and the matter was remanded for adjudication on merits after compliance with section 281A(1)(c). en-us Fri, 22 Feb 1985 00:00:00 +0530 Mon, 08 Feb 2010 10:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26720 A suit based on a plea of real ownership over benami ownership required prior production of the certificate contemplated by section 281A(1)(c) of the Income-tax Act, as the requirement was treated as a mandatory precondition. The suit had been dismissed at the preliminary stage for non-production, but the certificate was later obtained and the provision, as then applicable, did not fix a limitation for making the application. That subsequent compliance removed the defect, so the preliminary dismissal was set aside and the matter was remanded for adjudication on merits after compliance with section 281A(1)(c). Case-Laws Income Tax Fri, 22 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26720