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          Income Tax

          What are the powers of the authorities to initiate a proceeding under the PBPT Act?

          FAQs on Benami Property

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          Benami enquiry powers: issue summons, demand assistance and information, impound documents and conduct formal enquiries. Authorities under the PBPT Act may issue summons, requisition assistance from other authorities, call for information, impound documents produced in proceedings, and conduct formal enquiries including examination of evidence and recording of statements to investigate benami property transactions.
                            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.

                                  Benami enquiry powers: issue summons, demand assistance and information, impound documents and conduct formal enquiries.

                                  Authorities under the PBPT Act may issue summons, requisition assistance from other authorities, call for information, impound documents produced in proceedings, and conduct formal enquiries including examination of evidence and recording of statements to investigate benami property transactions.


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