INITIATING OFFICER, ACIT BENAMI PROHIBITION Vs. APPELLATE TRIBUNAL UNDER PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988

JUDGEMENT

(1.) Cm APPL. 40696/2019 (exemption)

(2.) The present writ petition has been filed challenging the order dated 26th July, 2019 passed by the Appellate Tribunal for Prohibition of Benami Property Transactions Act ('Appellate Tribunal'). The challenge raised is that no appeal could have been filed before the Appellate Tribunal against the show-cause notice issued by the adjudicating authority under Section 26 of the Prohibition of Benami Property Transactions Act, 1988 ('Benami Act') as the said provision does not permit such an appeal challenging a show-cause notice.

(3.) Mr. Raghvendra Singh, ld. Sr. Standing Counsel submits that the impugned order of the Tribunal, in effect, has stopped the Adjudicating Authority from proceeding further in the matter inasmuch as the operation of the show cause notice dated 21st June, 2019 has itself been stayed.