Irfanudeen Abdul Munaf v .Adjudicating Authority (2023)459 ITR 564 (Mad)(HC)

Prohibition Of Benami Property Transactions Act, 1988

S. 26(3):Benami Transactions — Principles of natural justice — Ex oarte Order —Matter remitted to adjudicating authority.[ Art. 226 ]

Held that the order passed under section 26(3) of the 1988 Act in his absence was in violation of principles of natural justice. Therefore, the order was set aside and the matter was remitted back to the Adjudicating Authority for fresh consideration and passing of appropriate order after affording due opportunity of hearing. Matter remanded.(SJ)