Benami s.65 — the law in short
What the courts have decided on section Benami s.65, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Niharika Jain v Union of India
High CourtCuts both waysUnder appeal
The property was bought years before November 2016 and the benami notice came after. Can the amended Act reach back?
This is the writ batch in which the Rajasthan High Court framed that question directly - whether the Benami Amendment Act 2016 applies retrospectively - after a search under s.132 threw up show-cause notices under s.24(1) and provisional attachments under s.24(3) for pre-amendment land purchases. The judgment runs to 160 pages and the concluding part could not be reached in the copy available; what can be established from the document is the framing of the issue at para 19 and the rival cases on either side.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
