https://www.taxtmi.com/manuals?id=3757 Adjudication under Section 26 requires the Adjudicating Authority to hear references from the Initiating Officer, provisionally attach properties it deems benami, issue timely notice allowing a minimum compliance period, consider replies, conduct inquiries and receive evidence, and provide affected persons an opportunity to be heard. The Authority may add or remove parties, make best judgment findings where identification of benami portions is unclear, and must pass a reasoned order either confirming the attachment and holding the property benami or revoking the attachment within the statutory time limit. en-us Wed, 20 Dec 2023 12:46:00 +0530 Tue, 02 Jan 2024 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3757 Adjudication under Section 26 requires the Adjudicating Authority to hear references from the Initiating Officer, provisionally attach properties it deems benami, issue timely notice allowing a minimum compliance period, consider replies, conduct inquiries and receive evidence, and provide affected persons an opportunity to be heard. The Authority may add or remove parties, make best judgment findings where identification of benami portions is unclear, and must pass a reasoned order either confirming the attachment and holding the property benami or revoking the attachment within the statutory time limit. Manuals Income Tax Wed, 20 Dec 2023 12:46:00 +0530 https://www.taxtmi.com/manuals?id=3757