https://www.taxtmi.com/caselaws?id=799114 Prior approval for provisional attachment under Section 24 of the Prohibition of Benami Property Transactions Act, 1988 must follow issuance of a written notice to the alleged benamidar, founded on recorded reasons to believe, with a copy to the beneficial owner. Attachment may be ordered only after the prescribed opinion is formed and the Approving Authority grants approval on the relevant material and reasons. Approval obtained before the statutory notice is issued is invalid because it bypasses the mandated sequence, lacks the necessary evidentiary basis, and makes the attachment process mechanical. Consequently, a provisional attachment based on such prior approval, and its confirmation, cannot be sustained. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799114 Prior approval for provisional attachment under Section 24 of the Prohibition of Benami Property Transactions Act, 1988 must follow issuance of a written notice to the alleged benamidar, founded on recorded reasons to believe, with a copy to the beneficial owner. Attachment may be ordered only after the prescribed opinion is formed and the Approving Authority grants approval on the relevant material and reasons. Approval obtained before the statutory notice is issued is invalid because it bypasses the mandated sequence, lacks the necessary evidentiary basis, and makes the attachment process mechanical. Consequently, a provisional attachment based on such prior approval, and its confirmation, cannot be sustained. Case-Laws Benami Property Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799114