https://www.taxtmi.com/caselaws?id=279878 An appellant cannot impeach a transfer or reopen benami findings in appeal where the original transferee and other necessary parties are absent and the finding in their favour has become final. Respondents claiming through that transferee may rely on the concluded finding, so it operates against the appellant. The appellate court also need not add omitted parties where they are not shown to be interested in the appeal and their decrees have already become final by limitation. Its further powers cannot be used to defeat accrued rights arising from finality and lapse of time. The appeal therefore failed on procedural grounds. en-us Fri, 28 Oct 1927 00:00:00 +0530 Tue, 09 Apr 2019 16:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279878 An appellant cannot impeach a transfer or reopen benami findings in appeal where the original transferee and other necessary parties are absent and the finding in their favour has become final. Respondents claiming through that transferee may rely on the concluded finding, so it operates against the appellant. The appellate court also need not add omitted parties where they are not shown to be interested in the appeal and their decrees have already become final by limitation. Its further powers cannot be used to defeat accrued rights arising from finality and lapse of time. The appeal therefore failed on procedural grounds. Case-Laws Indian Laws Fri, 28 Oct 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279878