https://www.taxtmi.com/caselaws?id=36582 Section 281A of the Income-tax Act does not bar impleadment of an alleged real owner in an existing pre-emption suit, because the provision restricts a claimant from instituting proceedings to enforce rights in benami property and does not control joinder in a pending action. Where the ostensible owner denies real ownership, the alleged real owner may be added as a party so the dispute can be effectively adjudicated. The trial court was therefore justified in impleading the real owner, and the revision petition was rejected. en-us Thu, 09 Nov 1978 00:00:00 +0530 Tue, 23 Mar 2010 12:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36582 Section 281A of the Income-tax Act does not bar impleadment of an alleged real owner in an existing pre-emption suit, because the provision restricts a claimant from instituting proceedings to enforce rights in benami property and does not control joinder in a pending action. Where the ostensible owner denies real ownership, the alleged real owner may be added as a party so the dispute can be effectively adjudicated. The trial court was therefore justified in impleading the real owner, and the revision petition was rejected. Case-Laws Income Tax Thu, 09 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36582