2018 (1) TMI 1515

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....This petition has been filed by the petitioner under Article 227 of the Constitution of India against the order dated 29.9.2017 (Annexure P-1) passed under Section 24(3) of the Prohibition of Benami Property Transactions Act, 1988 (for short Ãc  Act, 1988Ãc  ) by the Initiating Officer, Assistant Commissioner of Income Tax (Benami Prohibition) Bhopal. S....

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....y to the impugned show cause notice and he apprehends that he shall not be provided due opportunity to file his reply. Having heard the learned counsel for the parties and perused the record, it is apparent that the learned Single Judge of this Court in WP No.10280/2017 filed by one Kailash Assudani challenging the show cause notice of similar nature has dismissed the petition holding that the ....

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.... as Benami is required to be passed by Adjudicating Authority under Section 26 of the Act only. Therefore, the appellant is at liberty to take all such plea of law and facts as may be available to the appellant before the Adjudicating Authority. The Adjudicating Authority shall decide the Benami nature of the property in accordance with law. Ãc  In view of the aforesaid, th....