https://www.taxtmi.com/caselaws?id=794651 Prior attachment of the same properties under PMLA did not by itself invalidate provisional attachment under the Prohibition of Benami Property Transactions Act, 1988. The Tribunal held that the appellants could not rely on the earlier PMLA attachment after failing to disclose it at the relevant stage, and that the objection was raised belatedly after concealment of material facts. It further held that even if apprehension of alienation under section 24(3) was not established, the statute expressly permitted an alternate provisional attachment route under section 24(4)(b)(i), so the proceedings were not vitiated on that basis. The challenge failed and the benami attachment was upheld. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794651 Prior attachment of the same properties under PMLA did not by itself invalidate provisional attachment under the Prohibition of Benami Property Transactions Act, 1988. The Tribunal held that the appellants could not rely on the earlier PMLA attachment after failing to disclose it at the relevant stage, and that the objection was raised belatedly after concealment of material facts. It further held that even if apprehension of alienation under section 24(3) was not established, the statute expressly permitted an alternate provisional attachment route under section 24(4)(b)(i), so the proceedings were not vitiated on that basis. The challenge failed and the benami attachment was upheld. Case-Laws Benami Property Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794651