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        Case ID :
        Benami Property

        The AT affirmed the impugned order and dismissed the appeal,...

        Appeal dismissed; PAO under ss.24(4)(a)(i), 24(4)(b)(i) and s.2(9A) PBPTA upholds Rs.51.7 lakh benami finding due diligence failure

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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 affirmed the impugned order and dismissed the appeal, upholding the PAO dated 22.12.2017 under ss.24(4)(a)(i) and 24(4)(b)(i) of the PBPTA. The Tribunal found the Appellant failed to adduce evidence of delivery or transportation of the alleged gold, and discrepancies-invoice shortfall, unexplained credits to a third party's account, post-invoice bank transfers, and transactions confined to the demonetisation period-rendered the dealings suspect. The Appellant's failure to undertake due diligence and the production of a fraudulent PAN, corroborated by investigative statements, led the AT to conclude the receipts totalling approximately Rs.51.7 lakh constituted benami transactions within the meaning of s.2(9A) PBPTA.
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