Provisional attachment under Benami Act not justified if appellant proved its beneficial interest in property

INCOME TAX/BENAMI PROPERTY ACT: Where Initiating Officer passed order for provisional attachment of subject property holding same to be benami and said order was passed without informing appellant who acquired rights and interest in subject property only after due diligence and after payment of adequate consideration from its own fund, said order passed by Initiating Officer was to be set aside

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