https://www.taxtmi.com/caselaws?id=26816 The High Court of Calcutta ruled in an appeal regarding the interpretation of section 281A of the Income-tax Act, 1961 in a suit involving benami property. The Court held that the lower court erred in dismissing the suit for non-compliance with section 281A at a preliminary stage, emphasizing that the jurisdiction to dismiss arises only if non-compliance is later proven. The Court rejected the argument that failure to file a certified copy of the notice before the suit bars its institution, stating that proof of notice can be provided at the final hearing. The appeal was dismissed, affirming the maintainability of the suit. en-us Wed, 14 Aug 1985 00:00:00 +0530 Mon, 08 Feb 2010 16:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26816 The High Court of Calcutta ruled in an appeal regarding the interpretation of section 281A of the Income-tax Act, 1961 in a suit involving benami property. The Court held that the lower court erred in dismissing the suit for non-compliance with section 281A at a preliminary stage, emphasizing that the jurisdiction to dismiss arises only if non-compliance is later proven. The Court rejected the argument that failure to file a certified copy of the notice before the suit bars its institution, stating that proof of notice can be provided at the final hearing. The appeal was dismissed, affirming the maintainability of the suit. Case-Laws Income Tax Wed, 14 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26816