Sec. 46 of the Prohibition of Benami Property Transactions Act, 1988 - Benami Property - The impugned order passed by the Appellate Tribunal for Prohibition of Benami Property Transactions Act . The challenge raised is that no appeal could have been filed before the Appellate Tribunal against the show-cause notice issued by the adjudicating authority under Section 26 of the Benami Act as the said provision does not permit such an appeal challenging a show-cause notice. The show-cause notice under challenge is issued under Section 26(1) and the same does not, prima facie, constitute 'an order' passed by the Adjudicating Authority. The jurisdiction of the Appellate Tribunal to entertain the Respondent's challenge to the show-cause notice is in doubt. Notices issued to the respondents. Till the next date of hearing, the interim order passed by the Appellate Tribunal stayed. - INITIATING OFFICER V/s APPELLATE TRIBUNAL UNDER THE PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988 - [2020] 272 TAXMAN 166 (DELHI)