https://www.taxtmi.com/caselaws?id=787464 Reviewability under the Prohibition of Benami Property Transactions Act is confined to mistake apparent on the record, discovery of new and important evidence previously unavailable with due diligence, or analogous reasons; the batch of review petitions failed these tests and were dismissed. A certificate under the Income Declaration Scheme, 2016 cannot be treated as void absent a statutory power to nullify it and where the purported impugning order showed procedural infirmity. A retracted statement, without independent corroborative financial records, is insufficient to establish cash deposits/rotation or to support provisional attachment or a benami finding. en-us Mon, 09 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787464 Reviewability under the Prohibition of Benami Property Transactions Act is confined to mistake apparent on the record, discovery of new and important evidence previously unavailable with due diligence, or analogous reasons; the batch of review petitions failed these tests and were dismissed. A certificate under the Income Declaration Scheme, 2016 cannot be treated as void absent a statutory power to nullify it and where the purported impugning order showed procedural infirmity. A retracted statement, without independent corroborative financial records, is insufficient to establish cash deposits/rotation or to support provisional attachment or a benami finding. Case-Laws Benami Property Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787464