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Direct Taxes - Highlights / Catch Notes

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Prohibition of Benami Property Transaction - Initiating Officer ...


Provisional Property Attachment Under PBPT Act Upheld; Court Dismisses Appeal Against Adjudicating Authority's Decision.

December 15, 2023

Case Laws     Direct Taxes     HC

Prohibition of Benami Property Transaction - Initiating Officer issuing provisional attachment of the property order u/s 24(3) of the PBPT Act - "adjudicating authority" is best suited and statutorily obliged to consider the validity of provisional attachment order and the case put forth by the present appellants. - Petition dismissed - HC

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