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PUSHPENDRA SINGH BHATI, YOGENDRA KUMAR PUROHIT
Alishan Complex Private Limited – Appellant
Versus
Assistant Commissioner Of Income Tax (Benami Prohibition) – Respondent
ORDER :
1. This review petition has been preferred claiming the following reliefs:
Any other order or direction which this Hon’ble Court deems just and proper in the facts and circumstances of the case may also be passed in favour of the review petitioner.”
2. The review-petitioner filed a writ petition being S.B. Civil Writ Petition No.16732/2023 (alongwith connected petitions filed by other companies) against the orders of provisional attachment of property under Section 24 (3) & 24 (4)(a)(i) of the Prohibition of Benami Property Transaction Act, 1988 (hereinafter referred to as ‘PBPT Act’); the said petitions were dismissed vide the judgment 12.12.2023 under review.
3. Mr. Sanjay Jhanwar, learned Senior Counsel assisted by Mr.Pushkar Taimni submits that this Hon’ble Court in its judgment dated 12.12.2023
The court established that review jurisdiction is not an avenue for re-evaluating evidence or arguments previously considered, and that a review can only be granted in cases of clear errors or new ev....
The court held that the appellant's appeal could not be assessed on merits pending the Supreme Court's decision and prior liberty granted to file for review remained valid.
The court upheld the Appellate Tribunal's decision allowing legal remedies pending Supreme Court review, emphasizing the importance of the Amendment Act's prospective application and leaving merits f....
The court emphasized that liberty granted to file a review petition must be recognized, pending the Supreme Court's ruling on a prior case affecting the application of the Amendment Act, 2016.
The orders under section 24(4) of the Benami Property Transactions Act are provisional and subject to judicial review before the adjudicating authority.
The review of an order under the Prohibition of Benami Property Transactions Act is permissible only for manifest errors or unconsidered issues, not as a substitute for an appeal.
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