Benami finding and provisional attachment upheld where benamidar lacked means and beneficial owner showed control

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....AT affirmed the Adjudicating Authority's finding that the transaction was benami, holding that the benamidar lacked means to purchase the land and the beneficial owner furnished consideration through third parties and direct dealings with the vendor. The AT found documentary and testimonial evidence sufficient to establish a benami transaction and to justify provisional attachment, rejected the appellants' challenge to denial of cross-examination as not vitiating the record, and noted indicia of control by the beneficial owner (possession, document custody, PAN/address anomalies). The appeals are dismissed and the impugned orders upholding the benami finding and attachment are sustained.....