https://www.taxtmi.com/caselaws?id=383305 The court held that the Benami Transactions (Prohibition) Amendment Act, 2016 cannot be applied retrospectively. The writ petitions were deemed maintainable, and the income tax authorities' actions were subject to judicial review to ensure compliance with jurisdictional limits and procedural fairness. The court directed the Adjudicating Authority to decide the matters on merits, considering that the amended provisions are prospective. en-us Fri, 12 Jul 2019 00:00:00 +0530 Wed, 25 Dec 2019 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383305 The court held that the Benami Transactions (Prohibition) Amendment Act, 2016 cannot be applied retrospectively. The writ petitions were deemed maintainable, and the income tax authorities' actions were subject to judicial review to ensure compliance with jurisdictional limits and procedural fairness. The court directed the Adjudicating Authority to decide the matters on merits, considering that the amended provisions are prospective. Case-Laws Benami Property Fri, 12 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383305