Authority Upholds 2023 Benami Land Attachment: A Battle Against 'No Name'

The Adjudicating Authority for the anti-benami law upheld a 2023 Income Tax attachment order, despite no identified beneficial owner. The Lucknow case involved benami land worth Rs 3.47 crore. With partial confirmation, it sparked legal debates on jurisdiction and existing PBPT Act stipulations.

The Adjudicating Authority associated with the anti-benami law confirmed a 2023 order for land attachment issued by the Income Tax department. In a controversial move, the decision was upheld even though the department failed to identify any beneficial owner involved in the benami land transactions.

The case originated when Income Tax actions exposed benami assets linked to Lucknow-based realty groups. These groups had clandestinely acquired land worth Rs 3.47 crore in the Kakori area using unaccounted cash, prompting the attachment order in October 2023.

The attached properties were partially confirmed by the Authority, excluding certain parties due to insufficient evidence. The case highlighted intricate legal dilemmas, particularly the necessity for evidence of beneficial ownership, and prompted discussions on the nuanced provisions of the PBPT Act.

(With inputs from agencies.)