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        Case ID :
        Benami Property

        The AT upheld the determination that the transactions involving...

        Benami Transactions Confirmed Under Section 2(9) PBPTA for Demonetized Currency Deposits and Transfers

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The AT upheld the determination that the transactions involving demonetized currency deposits and subsequent transfers constituted benami transactions under Section 2(9) of PBPTA. The Initiating Officer and the Ld. AA provided cogent reasons to believe the arrangements were benami, which the appellant's reliance on contrary judgments failed to undermine. No appeal was filed by the benamidar against the impugned order. Consequently, the property was affirmed as benami, with M/s Shivam Enterprises recognized as the beneficial owner and Sh. AKK as the benamidar. The appeal was dismissed in its entirety.
                                Note: It is a system-generated summary and is for quick reference only.
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