Court Allows New Show Cause Notice After Adjudicating Authority's Benami Property Assessment Lapse u/s 2(8).

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....Benami Property - Jurisdiction - The Adjudicating Authority had not examined the issue whether the properties (amounts) in question were benami properties in terms of Section 2(8) of the Act - this Court finds no reason which would preclude the IO from issuing a fresh show cause notice and curing the procedural defect as observed by the Adjudicating Authority.....