VIJAY BISHNOI, YOGENDRA KUMAR PUROHIT
Alishan Complex Private Limited – Appellant
Versus
Assistant Commissioner Of Income Tax, (Benami Prohibition) And Initiating Officer Under The Pbpt Act For The State Of Rajasthan – Respondent
JUDGMENT :
VIJAY BISHNOI, J.
1. Facts of all these cases are identical and common question of law is involved in these writ petitions, therefore, they are decided together. For the sake of convenience, the facts of D.B.Civil Writ Petition No.16732/2023 are taken into consideration for adjudication of these writ petitions.
2. The petitioner No.1 is a private limited company incorporated under the provisions of Companies Act, 1956, whereas the petitioner No.2 is the Director of the petitioner No.1-company.
3. Notices under Section 19 of the Prohibition of Benami Property Transaction Act, 1988 (hereinafter referred to as ‘the PBPT Act’) was issued to the petitioners by the Initiating Officer and responses to the same were filed. Thereafter show cause notice under Section 24(1) and (2) of the PBPT Act was issued to the petitioners by the respondents on 28.04.2023. On 01.05.2023, order for provisional attachment of the property was issued under Section 24(3) of the PBPT Act. On 28.07.2023, the respondents issued order for provisional attachment of the property under Section 24(4)(a)(i)
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