{"id":19197,"date":"2021-06-11T20:22:56","date_gmt":"2021-06-11T14:52:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/initiating-officer-v-appellate-tribunal-under-the-prohibition-of-benami-property-transactions-act-1988-2020-272-taxman-166-delhihc\/"},"modified":"2021-06-11T20:22:56","modified_gmt":"2021-06-11T14:52:56","slug":"initiating-officer-v-appellate-tribunal-under-the-prohibition-of-benami-property-transactions-act-1988-2020-272-taxman-166-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/initiating-officer-v-appellate-tribunal-under-the-prohibition-of-benami-property-transactions-act-1988-2020-272-taxman-166-delhihc\/","title":{"rendered":"Initiating Officer v. Appellate Tribunal under the Prohibition of Benami Property Transactions, Act, 1988 (2020) 272 Taxman 166 (Delhi)(HC)"},"content":{"rendered":"<p>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 \u00a0since appeal to an Appellate Tribunal lies only from &#8216;an order of Adjudicating Authority&#8217; under section 26(3) and said show-cause notice does not-constitute &#8216;an order&#8217;, jurisdiction of Appellate Tribunal to entertain challenge to said show-cause notice was to be held in doubt .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Benami Property Transactions Act, 1988<br \/>\nS. 26 :Adjudication of benami property &#8211;  Appeal \u2013 Show cause notice \u2013 Not an order appeal is not maintainable [ S. 26 (1), 46 Art , 226  ]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-19197","post","type-post","status-publish","format-standard","hentry","category-allied-laws"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4ZD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=19197"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19197\/revisions"}],"predecessor-version":[{"id":19198,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19197\/revisions\/19198"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}