2020 (5) TMI 519

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....tioner : MR. K N CHOUDHURY, Advocate For the Respondent : ASSTT.S.G.I., Advocate ORDER Heard Mr. KN Choudhury, learned senior counsel for the petitioner. Also heard Mr. S Sarma, learned standing counsel for the Income Tax Department. Issue rule, returnable by four weeks. Extra copies of the writ petition be served on the learned standing counsel for the Income Tax Department within ....

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....ua and Bisakha Chamua are the daughters of Dr. Durlav Chamua while Smti. Dipika Chamua is his wife and the properties are being held by them as family members of Dr. Durlav Chamua. It is the contention of Mr. KN Choudhury, learned senior counsel for the petitioner that the properties mentioned in the notice under Section 24(1) were procured through the deed of conveyances dated 02.11.2011 and 0....

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....itiaing Officer of the Income Tax Department to issue notice and further as the Amendment Act of 2016 do not have any retrospective effect, no notice is maintainable under Section 24(1) in respect of such properties that were procured prior to the amendment of 2016. The further contention that the Benami Act of 1988 as it stood prior to the amendment, provided that the purchase of a property by....