M/S ALISHAN COMPLEX PRIVATE LIMITED VS THE INITIATING OFFICER
- न्यायालय
- Rajasthan High Court
- पीठ
- Jodhpur
- तारीख
- 3 अग॰ 2026
- उद्धरण / मामला संख्या
- CMA / 1595 / 2026
सार
The appellant challenged the finding of benami ownership based on a retracted third-party statement, without cross-examination, despite subsequent Income-tax assessment. HELD-The Initiating Officer must establish the twin ingredients of a benami transaction by cogent evidence. A retracted foundational statement cannot sustain an adverse finding without cross-examination at the adjudicatory stage; denial violates natural justice. Orders set aside; matter remanded; appeal disposed of.
विवरण न्यायालय या डेटासेट के प्रकाशन के अनुसार है। इस फ़ैसले पर भरोसा करने या उद्धृत करने से पहले न्यायालय की प्रति पढ़ें।