RAGHUVINDER SINGH S/O SHRI R.K. SINGH V. DY. COMMISSIONER OF INCOME TAX

CW/18701/2018

AI Insights

The case involves petitioner Raghuvinder Singh, who challenged a notice of attachment and an order passed by the approving authority under the Prevention of Benami Transactions Act, 2016. The petitioner raised concerns about non-compliance with the principles of natural justice and specific provisions of the Benami Transaction (Prohibition) Act, 1988, particularly regarding the service of notice and the application of mind in the approval order. The respondents included various authorities under the Income Tax Department and the Union of India. The matter was already pending before the adjudicating authority, which was set to take up the case shortly after the writ was filed.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 750884 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 27-08-2018
• Assessment Year: misc
• Laws Referred To: Benami Transaction (Prohibition) Act, 1988, Prevention Of Benami Transaction Act, 2016
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: R B MATHUR; NIKHIL SIMLOTE
• Assessee Lawyers: MANJEET AHLUWALIA; YASH SHARMA; LAXMI KANT
• Keywords: Adjudicating authority; Benami transaction; Natural Justice; Notice of Attachment
• Section: 24

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR 1. S.B. Civil Writs No. 18701/2018 Raghuvinder Singh S/o Shri R.k. Singh, Aged About 51 Years, R/o V-2/4, Jaypee Green Land 1, Golf Course, Greater Noida, U.p. ----Petitioner Versus 1. Dy. Commissioner Of Income Tax, (Benami Transaction) And Initiating Officer Under The Prevention Of Benami Transaction Act 2016, Room No. 250, Status Circle, Ncrb, Income Tax Office, Jaipur 2. Additional Commissioner (Benami Prohibition Rajasthan And Approving Authority, Prohibition Of Benami Transaction Act, 1988. 3. Union Of India Through Its Secretary, Income Tax Department, Government Of India, New Delhi. ----Respondents Connected With 2. S.B. Civil Writs No. 18702/2018 Raghuvinder Singh S/o Shri R.k. Singh, Aged About 51 Years, R/o V-2/4, Jaypee Green Land 1, Golf Course, Greater Noida, U.p. ----Petitioner Versus 1. Dy. Commissioner Of Income Tax, (Benami Transaction) And Initiating Officer Under The Prevention Of Benami Transaction Act 2016, Room No. 250, Status Circle, Ncrb, Income Tax Office, Jaipur 2. Additional Commissioner (Benami Prohibition Rajasthan And Approving Authority, Prohibition Of Benami Transaction Act, 1988. 3. Union Of India Through Its Secretary, Income Tax Department, Government Of India, New Delhi. ----Respondents 3. S.B. Civil Writs No. 18703/2018 (2 of 3) [CW-18701/2018] Raghuvinder Singh S/o Shri R.k. Singh, Aged About 51 Years, R/o V-2/4, Jaypee Green Land 1, Golf Course, Greater Noida, U.p. ----Petitioner Versus 1. Dy. Commissioner Of Income Tax, (Benami Transaction) And Initiating Officer Under The Prevention Of Benami Transaction Act 2016, Room No. 250, Status Circle, Ncrb, Income Tax Office, Jaipur. 2. Additional Commissioner (Benami Prohibition Rajasthan And Approving Authority, Prohibition Of Benami Transaction Act, 1988. 3. Union Of India Through Its Secretary, Income Tax Department, Government Of India, New Delhi. ----Respondents For Petitioner(s) : Mr. Manjeet Singh Ahluwalia, Adv. with Mr. Yash Sharma, Adv. & Mr. Laxmi Kant, Adv. For Respondent(s) : Mr. RB Mathur, Adv. with Mr. Nikhil Simlote, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA Judgment / Order 27/08/2018 1. Petitioner has preferred these writ petitions assailing the notice of attachment dated 22/12/2017 as well as the order passed by the approving authority of the even date. 2. Grounds have been raised regarding non-compliance of principles of natural justice as well as non-compliance of the provisions contained under the Benami Transaction (Prohibition) Act, 1988, specially Section 24 with regard to service of notice and also with regard to application of mind relating to the order of approval. (3 of 3) [CW-18701/2018] 3. Mr. RB Mathur appears for the respondent-caveator (Revenue) and submits that the matter is pending before the adjudicating authority where the Benamidar namely; Vimlesh has already submitted her objections and the petitioner, who is a beneficiary, if aggrieved, can also raise objections before the adjudicating authority. It is stated that the matter is to be taken up by the adjudicating authority day after tomorrow. 4. Having noted the aforesaid, this Court finds that it would not be appropriate for this Court at this stage to examine the veracity and legality of the notice of attachment issued way back as on 22/12/2017 as of now as the matter is already pending before the adjudicating authority. However, all the objections, which the petitioner has raised before this Court, can be taken up by him before the adjudicating authority and it would be for the adjudicating authority to decide and examine all the objections and pass a reasoned order. It is expected from the adjudicating authority to give reasonable time to the petitioner to put up his objections in writing and examine the entire issue thread-bear after giving fair opportunity to all the parties. 5. Thus, at this stage, the writ petition is disposed of with the aforesaid observations. (SANJEEV PRAKASH SHARMA),J Raghu/241-243 "