FINAL ORDER

09.02.2026

Batch of Review Petition have been filed under section 47 of Prohibition of Benami Property Transaction Act , 1988 (in short, the Act of 1988) against the order dated 14-01-2025 passed by this Tribunal. The orders sought to be reviewed was passed in appeals preferred by the non-applicants challenging the order of Adjudicating Authority confirming the provisional attachment of the property. The Adjudicating Authority found a case of benami transaction. However, the finding recorded by the Authority was challenged by the non- applicant in batch of appeals. After considering the rival submission, this Tribunal allowed the appeals and accordingly the order passed by the Adjudicating Authority was set aside. It was concluded that the case does not involve benami transaction as defined under the Act of 1988 and therefore there was no reason to provisionally atta