TaxTMI 
TaxTMI 
2025 (1) TMI 1333
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.... Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; d) Ellora Buildtech Private Limited, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; e) Kritunairu Builders and Developers Private Limited, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; f) Seven Heaven Infrabuild Private Limited Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; g) Visit India Voyages Private Ltd, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; h) Alesh Information Technology Private Limited, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; i) Solestar Infrastructure Private Limited Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; j) Vedna Trading Private Limited, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi Nagar, Delhi; k) One Point Associates, Registered address 30, Ground Floor, Vijay Block, Behind Nathu Sweets, Laxmi ....
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.... commenced by the Deputy Commissioner, Income Tax Department (hereinafter 'Initiating Officer') for undertaking action against the Petitioner No. 21, his family members and entities controlled by him. 6. Pursuant thereto, notices were issued under Section 24 (1) and (2) of the Act requiring Petitioners to show cause as to why the properties owned by these entities ought not to be treated as benami property. These notices were issued on different dates, namely 14th December, 2021, 15th December, 2021 and 30th December, 2021. Pursuant to these notices, the provisional attachment orders were passed under Section 24 (3) of the Act on 16th December, 2021 and 31st December, 2021. The Initiating Officer then took steps under Section 24 (4) of the Act: (i) to get the approval from the Approving Authority i.e., Additional Commissioner or a Joint Commissioner and (ii) confirm these provisional attachment of benami property till the end of these benami proceedings under Section 26 of the Act. 7. The provisional attachment orders, upon receiving the approvals, were confirmed on 29th March, 2022, 30th March, 2022 and 31st March, 2022. Thereafter the Initiating Officer ma....
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.... dated 14.12.2021, 15.12.2021 & 30.12.2021 as there is fundamental violation of the postulates contemplated therein including the formation for reasons to believe based on material in possession; E. Quash the action of the Initiating Officer in provisionally attaching the property of the petitioners (Annexure P-3) dated 16.12.2021 & 31.12.2021 under section 24 (3) of the Prohibition of Benami Property Transactions Act, 1988; F. Quash the approval accorded by the approving authority (Annexure P-4) dated 16.12.2022 in terms of Section 24 (3) of Prohibition of Benami Property Transactions Act, 1988 for provisionally attaching the property of the petitioners; G. Quash the order passed by the Initiating Officer (Annexure P-5) dated 29.3.2022, 30.3.2022 & 31.3.2022 in terms of Section 24(4)(a)(i) of the Prohibition of Benami Property Transactions Act, 1988 continuing the provisional attachment of the property with the prior approval of the Approving Authority; H. Quash the reference made to the Adjudicating Authority (Annexure P-6) dated 11.4.2022 in terms of Section 24(5) the Prohibition of Benami Property Transactions Act, 1988; I Quash the ....
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.... 12. The ld. Counsel for the Respondents submits that at the time when the writ petition was filed, the orders under Section 26 (3) of the Act had not yet been passed and once the said orders were passed, there was nothing stopping the Petitioners from availing of their appellate remedy. 13. This Court has heard the parties. Perusal of the present proceedings would show that, the writ petition was initially filed at the stage when the orders under Section 26 (3) of the Act were yet to be passed. However, after the said orders were passed, an application under Order 6 Rule 17 of Civil Procedure Code, being I.A. No.13190/23, was filed by the Petitioners seeking amendment of the writ petition and to seek further relief for quashing of the said orders under Section 26 (3) of the Act. This application also sought to place on record the orders passed under Section 26 (3) of the Act. Notice was issued in this application on 16th May, 2023 and the said amendment application is still pending adjudication before this Court. 14. The Petitioners, for whatever reason, have sought to raise very broad challenges to the provisions itself in this writ petition. They have also brought on reco....