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2020 Supreme(Chh) 323

P.R.RAMACHANDRA MENON, PARTH PRATEEM SAHU
Tulsiram – Appellant
Versus
Assistant Commissioner Of Income Tax – Respondent


Advocates Appeared:
Shri Surfaraj Khan, Advocate, for the Appellant; Shri Amit Choudhary, Smt. Naushina Afrin Ali and Shri Ajay Kumrani, Advocates, for the Respondent

JUDGMENT

P. R. Ramachandra Menon, J. - Writ Petitioners are the Appellants. Grievance is against the verdict passed by the learned Single Judge, whereby the challenge raised against the Annexures P/1 & P/2 notices/proceedings under the Prohibition of Benami Property Transactions Act, 1988 (for short, ''Act of 1988'') has been repelled, holding that it is rather premature as the matter is still pending before the competent authority and only ''provisional attachment'' of the property has been ordered till the final adjudication.

2. Heard Shri Surfaraj Khan, the learned counsel appearing on behalf of the Appellants and Shri Amit Choudhary and Smt. Naushina Afrin Ali, the learned counsel representing the Respondents No. 1, 2 and 4.

3. The Appellants are husband and wife and they own different extents of properties in different villages acquired by utilizing the funds allegedly from their own sources. Ever since purchase/acquisition of the properties, they are stated as enjoying the same with absolute ownership, exclusive possession and clear and marketable title. While so, the Petitioners were served with Annexure P/1 notice dated 31.07.2019 issued by the 1 st Respondent to the effect

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