https://www.taxtmi.com/caselaws?id=467176 Encumbrance entries based on a provisional attachment under the Prevention of Money Laundering Act, 2002 could not survive where the attachment was not confirmed and no effective continuation was shown, so removal of those entries was warranted. A separate provisional attachment and its confirmation were also liable to be quashed where the property had been purchased before attachment, notice had not been given to the purchasers, and their title was not considered. The note states that relief was granted on both counts, while leaving open the possibility of fresh action if the sale is later found to be sham or an accommodation transaction. en-us Tue, 30 Jan 2024 00:00:00 +0530 Tue, 10 Mar 2026 08:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467176 Encumbrance entries based on a provisional attachment under the Prevention of Money Laundering Act, 2002 could not survive where the attachment was not confirmed and no effective continuation was shown, so removal of those entries was warranted. A separate provisional attachment and its confirmation were also liable to be quashed where the property had been purchased before attachment, notice had not been given to the purchasers, and their title was not considered. The note states that relief was granted on both counts, while leaving open the possibility of fresh action if the sale is later found to be sham or an accommodation transaction. Case-Laws Money Laundering Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467176