Benami s.11 — the law in short
What the courts have decided on section Benami s.11, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Adjudicating Authority v Anuttam Academic Institutions
High CourtHelps departmentNo later treatment found
The adjudication order is dated inside the one-year period in s.26(7), but the certified copy reached me weeks after it expired. Is the order time-barred?
No. The Madras High Court held that the one-year period in s.26(7) governs when the Adjudicating Authority must make its order, and that the order is made on the date it is passed and entered in the Authority's registers, not on the date a certified copy is prepared or despatched. Delay in preparing and communicating certified copies is a procedural lapse which does not postpone the date of making the order.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
