SANJAY KUMAR MEDHI
Banamali Das, S/o. Lt. Rajen Das – Appellant
Versus
Deputy Commissioner Of Income Tax (BPU), Guwahati, O/O Deputy Commissioner Of Income Tax (BP), Guwahati – Respondent
JUDGMENT :
1. A common challenge has been made in these three writ petitions and accordingly, the same are being disposed of by this common judgment.
2. The petitioners have assailed the orders issued under Section 24 (4) (6) (i) of the Prohibition of Benami Property Transactions Act, 1988 (hereinafter referred to as the Act) and the notice passed under Section 24 (1), inter-alia-attaching the properties of the petitioners provisionally until passing of the order by the Adjudicating Authority under Section 26 (3) of the Act. The primary contention of the petitioners is that an incorrect and illegal conclusion has been arrived at by the authorities that the petitioner no. 1 in each of the three cases were benami holders of property or its beneficiary. The grounds of violation of the principles of natural justice have also been taken as, according to the petitioners, their replies were not properly considered and they were not given an effective opportunity to defend themselves. Allegation of recording the statement of the petitioners in duress has also been made.
3. Though the aforesaid issues would have required a detailed deliberation, this Court has been informed that recently a
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