2022 (10) TMI 530

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns)<br>Dated:- 10-10-2022<br>W.P.No. 26538 of 2022 And WMP.No.25595 of 2022 - -<br>Benami Property<br>Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.Kannan For the Respondent : Mr.ANR Jayaprathap [R3] Junior Standing Counsel ORDER The petitioner claims to be a driver in the Tamil Nadu State Transport Corporation (Villupuram) Limited, presently working in Thiruvannamalai D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion. 4. Thereafter, proceedings had been initiated both under the provisions of the Prohibition of Benami Properties Transactions Act, 1988 (in short &#39;PBPT Act&#39;) as well as the Income Tax Act, 1961 (in short &#39;IT Act&#39;). 5. An order of assessment had come to be passed under the IT Act on 28.09.2021 which is stated to be pending in appeal before the Commissioner of Income Tax (A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s that it is the Deputy Commissioner of Income Tax (Benami Prohibition), Central Circle, 3 (4), Chennai, who has passed the same. The proper party has thus not been arrayed as respondent. 8. To be noted that the order under Section 24 (4) of the PBPT Act has been passed by R1, which is stated to be pending in appeal before the Tribunal. That order is irrelevant to the lis in the present writ pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ailed the statutory remedy of appeal, it is appropriate that necessary orders in regard to interim protection are also obtained from the appellate authority. It would not be appropriate for this Court to intervene only for the purpose of grant of interim protection, as such interim protection, if any, would fall within the discretion of the appellate authority. 12. Thus, and for the aforesaid r....