Initiating Officer, in instant writ petition, challenged order of Appellate Tribunal on ground that no appeal could have been filed before Appellate Tribunal against show-cause notice issued by Adjudicating Authority under section 26(1) . High Court held that since appeal to an Appellate Tribunal lies only from ‘an order of Adjudicating Authority’ under section 26(3) and said show-cause notice does not-constitute ‘an order’, jurisdiction of Appellate Tribunal to entertain challenge to said show-cause notice was to be held in doubt .
Initiating Officer v. Appellate Tribunal under the Prohibition of Benami Property Transactions, Act, 1988 (2020) 272 Taxman 166 (Delhi)(HC)
Benami Property Transactions Act, 1988
S. 26 :Adjudication of benami property – Appeal – Show cause notice – Not an order appeal is not maintainable [ S. 26 (1), 46 Art , 226 ]