https://www.taxtmi.com/caselaws?id=24393 In a benami-related suit, temporary injunction requires a proper prima facie assessment of the source of consideration, custody of title deeds, motive, possession, relationship and conduct of the parties; reliance on only one factor is insufficient, and the injunction could not be sustained. Compliance with section 281A of the Income-tax Act, 1961 is mandatory and operates as a condition precedent to the maintainability of a benami-based suit. Where the plaint did not show prior statutory compliance, the plaintiff had no prima facie basis for interim relief, and the injunction was set aside. en-us Wed, 19 Nov 1986 00:00:00 +0530 Wed, 25 Dec 2019 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24393 In a benami-related suit, temporary injunction requires a proper prima facie assessment of the source of consideration, custody of title deeds, motive, possession, relationship and conduct of the parties; reliance on only one factor is insufficient, and the injunction could not be sustained. Compliance with section 281A of the Income-tax Act, 1961 is mandatory and operates as a condition precedent to the maintainability of a benami-based suit. Where the plaint did not show prior statutory compliance, the plaintiff had no prima facie basis for interim relief, and the injunction was set aside. Case-Laws Benami Property Wed, 19 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24393