https://www.taxtmi.com/caselaws?id=784979 Provisional attachment under the PBPT Act is examined with focus on validity of the show cause notice and ownership burden. The note clarifies that reasons to believe conveyed in writing and incorporated in the notice satisfy the requirement and need not be separately recorded prior to issuance; consequence: the notice was valid. The taxpayer bore the burden to prove ownership of seized cash and failed to produce cogent, admissible evidencetemporary chits, identity snapshots and incomplete particulars were insufficient; consequence: ownership not established and attachment sustained despite partial relief under income-tax proceedings. en-us Tue, 02 Dec 2025 00:00:00 +0530 Thu, 15 Jan 2026 08:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784979 Provisional attachment under the PBPT Act is examined with focus on validity of the show cause notice and ownership burden. The note clarifies that reasons to believe conveyed in writing and incorporated in the notice satisfy the requirement and need not be separately recorded prior to issuance; consequence: the notice was valid. The taxpayer bore the burden to prove ownership of seized cash and failed to produce cogent, admissible evidencetemporary chits, identity snapshots and incomplete particulars were insufficient; consequence: ownership not established and attachment sustained despite partial relief under income-tax proceedings. Case-Laws Benami Property Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784979