https://www.taxtmi.com/caselaws?id=791187 Provisional attachment under the Prohibition of Benami Property Transactions Act is confined to property shown to be benami, whether held by the benamidar or the beneficial owner. A finding that a person merely abetted the transaction does not, by itself, justify attaching that person's independent assets unless those assets are specifically found to be benami property. Here, the underlying transaction was found benami and the appellant's role as abettor was maintained, but the order did not record the necessary finding that the attached properties themselves were benami. The attachment of those properties was therefore unsustainable. en-us Thu, 30 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791187 Provisional attachment under the Prohibition of Benami Property Transactions Act is confined to property shown to be benami, whether held by the benamidar or the beneficial owner. A finding that a person merely abetted the transaction does not, by itself, justify attaching that person's independent assets unless those assets are specifically found to be benami property. Here, the underlying transaction was found benami and the appellant's role as abettor was maintained, but the order did not record the necessary finding that the attached properties themselves were benami. The attachment of those properties was therefore unsustainable. Case-Laws Benami Property Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791187