THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.31639 of 2025

ORDER:

Sri Avinash Desai, learned Senior Counsel represents Sri M. Pranav, learned counsel for the petitioners.

Sri N. Praveen Reddy, learned Senior Standing Counsel for the Income Tax Department, appears for respondent Nos.2 and 3.

2. The writ petition is preferred for the following prayer:

“In the light of the above, it is humbly prayed that this Hon’ble Court may be pleased to issue a writ or an order or a direction, more particularly a writ in the nature of Mandamus:

i) Declaring the actions of the respondents in issuing the notice dated 24.03.2025 bearing No.BPU- H/23-24/16 issued under Section 24(1) of the Prohibition of Benami Property Transaction Act, 1988 provisional attachment order dated 24.03.2025 bearing No.ITBA/COM/F/17/2024-25/

ITBA/BNM/F/24(4)(a)(i)/2025-26/1079135895 (1) issued under Section 24(4)(a)(i) of the Act (“Impugned order dated 31.07.2025”), the reference made by the respondent No.3 to respondent No.1 under Section 24(5) of the Act (“Impugned Reference”) and the notice dated 11.09.2025 in Case No.PBPTA/FR/263/CHE/2025 issued under Secti