2022 (11) TMI 114

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....1; and Mr. B.Narasimha Sarma, learned Standing Counsel for the Income Tax Department appearing for respondents No.2 to 6. 2. Petitioner is aggrieved by orders dated 30.03.2022, 31.03.2022, 11.04.2022 and 12.04.2022 passed by respondent No.5 under Section 24(4)(b)(i) of the Prohibition of Benami Property Transactions Act, 1988, as amended (briefly 'Benami Property Act' hereinafter). 3. By the aforesaid orders, respondent No.5 exercising powers under Section 18(2) of the Benami Property Act has provisionally attached the properties mentioned in the aforesaid orders till such time orders are passed by the Adjudicating Authority under Section 26(3) of the Benami Property Act. 4. Thereafter, reference was made to the Adjudicating Author....

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....ent draw up a statement of the case and refer it to the Adjudicating Authority. 7. Adjudication of benami property is dealt with in Section 26. We are concerned with Sub-Section (3) of Section 26, which reads as under: "(3) The Adjudicating Authority shall, after:: (a) considering the reply, if any, to the notice issued under sub-section (1); (b) Making or causing to be made such inquiries and calling for such reports or evidence as it deems fit; and (c) taking into account all relevant materials, provide an opportunity of being heard to the person specified as a benamidar therein, the Initiating Officer, and any other person who claims to be the owner of the property, and, thereafter, pass an order- ....