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Section 24 Benami Act and Section 147 Income Tax Act Operate Independently; No Separate Speaking Order Needed for Objections.

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....SCN u/s 24(1) of Benami Act - disposal of objection - the sphere and operation of Section 24 of the Benami Act and Section 147 of the IT Act are completely different,therefore, contention of passing a separate speaking order to the objections raised before passing final order cannot be accepted....