https://www.taxtmi.com/caselaws?id=464786 HC held that prosecution and confiscation proceedings under the Benami Transactions (Prohibition) Amendment Act, 2016 cannot be sustained for transactions predating 25.10.2016, following the Apex Court's declaration; consequently the impugned attachment order under section 24(3) is quashed and all consequential proceedings set aside. The court applied the Apex Court's paragraph 18(e) declaration to the present case and noted that the issue left open in paragraph 18.1(f) is likewise applicable to the facts before it. en-us Wed, 07 Sep 2022 00:00:00 +0530 Fri, 14 Nov 2025 20:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464786 HC held that prosecution and confiscation proceedings under the Benami Transactions (Prohibition) Amendment Act, 2016 cannot be sustained for transactions predating 25.10.2016, following the Apex Court's declaration; consequently the impugned attachment order under section 24(3) is quashed and all consequential proceedings set aside. The court applied the Apex Court's paragraph 18(e) declaration to the present case and noted that the issue left open in paragraph 18.1(f) is likewise applicable to the facts before it. Case-Laws Benami Property Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464786