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    <title>2025 (11) TMI 1046 - APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI</title>
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    <description>AT held the impugned order could not stand because it relied on a previously recalled SC judgment; the tribunal found the attachment decision denying confirmation of the provisional attachment order was premised on that recalled precedent and that the appellant had not discharged its burden to prove a benami transaction. The AT disagreed with the impugned order&#039;s reliance on the recalled decision, intervened, and restored the aggrieved party&#039;s liberty to seek appropriate review/remedies rather than affirming the property as benami.</description>
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    <pubDate>Thu, 13 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1046 - APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=781578</link>
      <description>AT held the impugned order could not stand because it relied on a previously recalled SC judgment; the tribunal found the attachment decision denying confirmation of the provisional attachment order was premised on that recalled precedent and that the appellant had not discharged its burden to prove a benami transaction. The AT disagreed with the impugned order&#039;s reliance on the recalled decision, intervened, and restored the aggrieved party&#039;s liberty to seek appropriate review/remedies rather than affirming the property as benami.</description>
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      <pubDate>Thu, 13 Nov 2025 00:00:00 +0530</pubDate>
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