Section 48 of the prohibition of Benami property Transaction act, 1988 has been substituted to include initiating officer in the term person preferring an appeal. Further It has been inserted that authorised representative in relation to the initiating officer means person authorised by central government.
from taxmann.com News https://www.taxmann.com/topstories/222330000000016817/initiating-officer-notifies-as-‘person-preferring-an-appeal’-under-benami-act.aspx
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