https://www.taxtmi.com/caselaws?id=782275 HC upheld the show cause notice and provisional attachment issued under Section 24 of the Benami Act against the petitioner engaged in goods transport services. It held that the Initiating Officer need only have some material to form "reason to believe" that a person is a benamidar; a prima facie case is not required at this stage, nor is supply of the Approving Authority's written approval mandatory with the attachment order, though it must be given if demanded. Questions on whether the transactions fall within Section 2(9) and the petitioner's hardship from freezing of accounts are matters for the Adjudicating Authority. The writ petition was dismissed. en-us Wed, 19 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782275 HC upheld the show cause notice and provisional attachment issued under Section 24 of the Benami Act against the petitioner engaged in goods transport services. It held that the Initiating Officer need only have some material to form "reason to believe" that a person is a benamidar; a prima facie case is not required at this stage, nor is supply of the Approving Authority's written approval mandatory with the attachment order, though it must be given if demanded. Questions on whether the transactions fall within Section 2(9) and the petitioner's hardship from freezing of accounts are matters for the Adjudicating Authority. The writ petition was dismissed. Case-Laws Benami Property Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782275