https://www.taxtmi.com/highlights?id=67088 Prohibition of Benami Property Transactions - provisional order of attachment - Section 2(9)(A) and 2(9)(C) - these two provisions cannot be applied to a transaction which took place prior to 01.11.2016. In that case, the transaction was dated 14.12.2011. Therefore, the show cause notice, provisional attachment order as well as the adjudicating order were declared null and void being without jurisdiction and consequently, quashed. - HC en-us Wed, 14 Dec 2022 10:58:51 +0530 Wed, 14 Dec 2022 10:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67088 Prohibition of Benami Property Transactions - provisional order of attachment - Section 2(9)(A) and 2(9)(C) - these two provisions cannot be applied to a transaction which took place prior to 01.11.2016. In that case, the transaction was dated 14.12.2011. Therefore, the show cause notice, provisional attachment order as well as the adjudicating order were declared null and void being without jurisdiction and consequently, quashed. - HC Highlights Direct Taxes Wed, 14 Dec 2022 10:58:51 +0530 https://www.taxtmi.com/highlights?id=67088