https://www.taxtmi.com/caselaws?id=781509 The AT upheld the impugned order as timely and within statutory limits and rejected appellants' procedural objections, finding retrospective approval under s.23 applicable. The tribunal held appellants failed to prove legitimate sources for acquisition; declared properties to be benami under s.2(9)(A) based on overwhelming circumstantial evidence, disproportionate assets, large unexplained cash and jewellery, and spousal relationship indicating beneficial ownership by the alleged principal. The statutory exception was inapplicable. The appeals were dismissed. en-us Mon, 27 Oct 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781509 The AT upheld the impugned order as timely and within statutory limits and rejected appellants' procedural objections, finding retrospective approval under s.23 applicable. The tribunal held appellants failed to prove legitimate sources for acquisition; declared properties to be benami under s.2(9)(A) based on overwhelming circumstantial evidence, disproportionate assets, large unexplained cash and jewellery, and spousal relationship indicating beneficial ownership by the alleged principal. The statutory exception was inapplicable. The appeals were dismissed. Case-Laws Benami Property Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781509