AT upheld provisional attachment of properties determined to be ...

Tribal Land Benami Case: AT Confirms Attachment Where Non-Tribal Buyers Used Proxy Owner to Bypass Revenue Code Restrictions.

January 29, 2025

Case Laws Benami Property AT

AT upheld provisional attachment of properties determined to be benami transactions where tribal land was purchased by non-tribal persons through a proxy owner. The beneficial owner attempted to circumvent restrictions under Chhattisgarh Land Revenue Code by using a tribal person as benamidar. The fiduciary relationship exception under s.2(9)(A)(ii) of PBPT Act was rejected as the arrangement aimed to contravene law. Properties at serial 1-3, 11-16 confirmed as benami. Matter remanded for verification of properties 4-10 to determine benami status. Agreement and authority letter presented by appellants deemed unreliable due to discrepancies and collusion between parties. Subsequent property transfers to beneficial owner's son declared void u/s 6.

View Source

← Previous Next →

AT upheld provisional attachment of properties determined to be ...

Tribal Land Benami Case: AT Confirms Attachment Where Non-Tribal Buyers Used Proxy Owner to Bypass Revenue Code Restrictions.

January 29, 2025

Case Laws Benami Property AT

You may also like:

The case concerns benami transactions and the attachment of properties. The Adjudicating Authority initially refused to confirm the attachment order, citing funds...

Rectification u/s 254 - Sale of land - land in question were sold by the assessee in the capacity of power of attorney holder and AO has assessed the income in the hand...

Prohibition of Benami Transactions - Provisional attachment order was confirmed - Who is the beneficial owner of property? - The Tribunal held that while the properties...

Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

Benami transaction case involving cash and gold found during Income Tax search u/s 132. Statements recorded, including alleged beneficial owner Nagarajan. Adjudicating...

Nature of land sold - capital asset u/s 2(14) or agricultural land - If the previous owner did not carry out agricultural activity on an agricultural land, however did...

Nature of land sold appurtenant to the bungalow - whether agricultural land within the meaning of Section 2(14)(a)(iii) of the Act and hence, its sale proceeds are...

Addition of unexplained investments in purchase of agricultural land u/s 69 - This co-purchaser admittedly is not entitled to purchase agricultural lands. We observe...

Lifting of provisional attachment - passing order in form GST DRC-07 - Its like recovery under the Bombay Land Revenue Code. This is possible or rather permissible only...

Transfer of right to use goods - Hiring of Charter Vessel for dredging activity -Appellant enjoys full right to exclusion of others. During the period, neither the owner...

Nature of land sold - agricultural land or capital asset - the land is not subjected to any conversion as non-agricultural land by the assessee or any other concerned...

Capital gains - nature of land sold - land converted into a barren land to establish an industrial estate - land sold by the assessee through sale deed in favour of...

MAT computation - exclusion of profit on sale of agricultural land while computing book profit u/s 115JB - This land was used for agricultural purpose and considering...

Construction of residential complexes - appellant under Joint Development Agreements with land owners assigned portion of the constructed area, in the form of flats /...

Capital gain - Nature of land - Sale of agricultural land – There is no requirement in any Act more especially the I.T. Act that only the self-cultivated land will be...

Quick Updates: