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    <title>2025 (11) TMI 1045 - APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI</title>
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    <description>AT set aside the impugned order and remanded the matter to the Adjudicating Authority for fresh adjudication on merits. The AT found the earlier refusal to confirm the Provisional Attachment Order rested solely on the now-recalled SC decision in Ganpati Dealcom, so the facts and transactions concerning 55 properties must be reappreciated and reconsidered with both parties heard. An interlocutory application by the respondents was not allowed, but liberty was granted to raise similar or other objections before the Adjudicating Authority, which shall consider all issues afresh.</description>
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    <pubDate>Thu, 25 Sep 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1045 - APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=781577</link>
      <description>AT set aside the impugned order and remanded the matter to the Adjudicating Authority for fresh adjudication on merits. The AT found the earlier refusal to confirm the Provisional Attachment Order rested solely on the now-recalled SC decision in Ganpati Dealcom, so the facts and transactions concerning 55 properties must be reappreciated and reconsidered with both parties heard. An interlocutory application by the respondents was not allowed, but liberty was granted to raise similar or other objections before the Adjudicating Authority, which shall consider all issues afresh.</description>
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