2020 (5) TMI 477

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.... For the Respondent : Asstt. S. G. I. ORDER Heard Mr. K. N. Choudhury, learned Senior counsel, assisted by Mr. R. Das, learned counsel for the petitioner. Also heard Mr. Sanjay Sarma, learned Standing Counsel, Income Tax for the respondent Nos. 1 & 2 and Mr. G. Pegu, learned Government Advocate, Assam for the respondent No. 3. Matter relates to attachment of the property of the petitio....

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....ad been purchased for the benefit of the wife of the unmarried daughter.'' Mr. Choudhury, learned Senior counsel, has also brought to the notice of the Court that Section 3 of the said 1988 Act was amended w.e.f. 01.11.2016. Mr. Choudhury, learned Senior counsel, further placed that in the present case, the respondent Nos. 1 & 2 issued notice of attachment under Section 24(3), which is under....

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....issioner, Income Tax (OSD) & Initiating Officer under the Prohibition of Benami Property Transactions Act, 1988, Guwahati. Submission of Mr. Choudhury, learned Senior counsel, has force. Mr. Sarma, learned Standing Counsel, Income Tax, also admits that the amendments of said 1988 Act, brought into force on 01.11.2016, are prospective in nature. Issue notice, returnable by 19.06.2020. A....