SITA DEVI Vs. DEPUTY COMMISSIONER INCOME TAX

JUDGEMENT

(1.) The instant writ petition has been filed by the petitioner challenging the order dtd. 26/8/2019 passed by the Adjudicating Authority under Sec. 71 of the Prohibition of Benami Property Transaction Act, 1988 (hereafter 'the Act of 1988') while deciding the Reference No.R-1046/2018 passed under Sec. 26(3) of the Benami Transactions (Prohibition) Amendment Act, 2016 (hereafter 'the Act of 2016').

(2.) Learned counsel for the petitioner submitted that the present writ petition has been filed before this Court on 27/1/2020, as the Appellate Tribunal was not functional on account of non-appointment of the Chairman of the Appellate Tribunal, as provided under Sec. 46 of the Act of 2016.

(3.) Learned counsel further submitted that during COVID- 19 pandemic, the jurisdiction of the High Court was extended to entertain such writ petition, challenging the order passed under Sec. 26(3) of the Act of 2016.