The Tax Publishers2019 TaxPub(DT) 4868 (Guj-HC) : (2019) 414 ITR 0722

PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT

When the petitioner filed reply to the show cause noitce, there is nothing in such reply which can be termed to be objection of preliminary nature which would be required to be dealt with before passing final order,hence, Court was not inclined to entertain this petition.

Show cause notice - Disposal of objection of preliminary nature - Validity -

Against the show cause notice issued petitioner contended that he had raised several relevant objections which would require decision before arriving at final conclusion and will affect the outcome in the final order and hence, decision is necessary on the objections raised before passing the final order. Held: When the petitioner filed reply to the show cause noitce, there is nothing in such reply which can be termed to be objection of preliminary nature which would be required to be dealt with before passing final order. The only objection that comes near to the contention raised by Advocate for the petitioner is non-supply of the documents. This, was also an objection on merits which can be and should be dealt with in the final order and therefore, subsequent communication was an afterthought to prevent revenue from proceeding any further as per the provisions of the Benami Act and hence, Court was not inclined to entertain this petition.

Distinguished:GKN Driveshafts (India) Ltd. v. ITO & Ors. (2003) 259 ITR 19 (SC) : 2003 TaxPub(DT) 0734 (SC)

REFERRED :

FAVOUR : Against the petitioner

A.Y. :



IN THE GUJARAT HIGH COURT

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