2023 (7) TMI 600

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....Mr. S. Nagamuthu, Sr. Adv. Mr. M.P. Parthiban, AOR Mr. A.S.vairawan, Adv. Mr. R.Sudhakaran, Adv. Mr. Vikashrajkumar, Adv. Mr. D.Subrahmanya Bhanu, Adv. Mr. T.Hariharasudhan, Adv. Mr. K. Devendran, Adv. Mr. D.Alagendran, Adv. For the Respondent : Mr. B. Karunakaran, Adv. Ms. Balambihai, Adv. Mr. Anoop Prakash Awasthi, AOR ORDER Delay condoned. Application for substitution is allowed. Cause t....

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....antial questions of law, but relies upon Section 4 of the Benami Transactions (Prohibition) Act, 1988 ('1988 Act'), a plea and contention which was never raised by the respondents, to dismiss the appeal. Our attention is drawn to the exceptions carved out to Section 4 of the 1988 Act. According to the appellants, the exceptions are applicable in the present case. Further, as per the appellants, a....