BANAMALI DAS Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) A common challenge has been made in these three writ petitions and accordingly, the same are being disposed of by this common judgment.

(2.) The petitioners have assailed the orders issued under Sec. 24 (4) (6) (i) of the Prohibition of Benami Property Transactions Act, 1988 (hereinafter referred to as the Act) and the notice passed under Sec. 24 (1), inter alia attaching the properties of the petitioners provisionally until passing of the order by the Adjudicating Authority under Sec. 26 (3) of the Act. The primary contention of the petitioners is that an incorrect and illegal conclusion has been arrived at by the authorities that the petitioner no. 1 in each of the three cases were benami holders of property or its beneficiary. The grounds of violation of the principles of natural justice have also been taken as, according to the petitioners, their replies were not properly considered and they were not given an effective opportunity to defend themselves. Allegation of recording the statement of the petitioners in duress has also been made.

(3.) Though the aforesaid issues would have required a detailed deliberation, this Court has been informed that recently a development has taken place in the form of a judgment of the Hon'ble Supreme Court taking a cue of which, these writ petitions can be disposed of without going deep into the merits of the dispute. However, for the sake of convenience, the basic facts of these writ petitions may be narrated as follows. WP(C)/4385/2022