https://www.taxtmi.com/caselaws?id=794785 A benami finding could not be sustained where the conclusions on benamidar status and beneficial ownership were reached without full appreciation of the entire evidentiary record, including statements, affidavits and seized material. The appellate tribunal found the conflicting material on purchase consideration, the appellant's capacity and the alleged beneficial owner's role had not been properly weighed, so the order confirming provisional attachment and declaring the property benami was set aside. The matter was remanded to the Adjudicating Authority for fresh consideration of all facts and evidence, and status quo over the property was maintained pending adjudication. en-us Thu, 02 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794785 A benami finding could not be sustained where the conclusions on benamidar status and beneficial ownership were reached without full appreciation of the entire evidentiary record, including statements, affidavits and seized material. The appellate tribunal found the conflicting material on purchase consideration, the appellant's capacity and the alleged beneficial owner's role had not been properly weighed, so the order confirming provisional attachment and declaring the property benami was set aside. The matter was remanded to the Adjudicating Authority for fresh consideration of all facts and evidence, and status quo over the property was maintained pending adjudication. Case-Laws Benami Property Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794785