Rohini Vyappar Pvt. Ltd vs The Deputy Commissioner Of Income ...
2023 Latest Caselaw 5443 Bom

2023:BHC-OS:4870-DB

                                                                       420 WP-299-2020.doc

                             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                 ORDINARY ORIGINAL CIVIL JURISDICTION

                                         WRIT PETITION NO. 299 OF 2020

              Rohini Vyappar Pvt. Ltd.                                  ...Petitioner
                           Versus
              The Deputy Commissioner of Income Tax (Benami
              Prohibition)-2 and 2 Ors.                                 ...Respondents
                                                 ....
              Mr. Devendra H. Jain i/b. Ms.Radha Halbe, for Petitioner.
              Mr. Suresh Kumar, for Respondents.
                                                 ....
                                                        CORAM : K. R. SHRIRAM &
                                                                    M.M. SATHAYE, JJ.

                                                            DATED      : 12th JUNE, 2023


              P.C.:

1. The counsel states that present case will be clearly covered by the

judgment of Apex Court in Union of India and Anr. Vs. Ganpati Dealcom

Pvt. Ltd.1.

2. Counsel stated that alleged date of Benami transaction, is dated

02.09.2011 and the Apex Court in Ganpati Dealcom Pvt. Ltd. (supra) has

held that the Sections 3 & 5 of the Benami Transaction (Prohibition)

Amendment Act, 2016 (the said Act) only operates prospectively and the

authorities have been directed not to initiate or continue criminal

prosecution or confiscation proceedings for transactions entered into prior

to coming into force of the said said Act, 2016, i.e., 25.10.2016 and

consequently all such prosecution or confiscation proceedings would stand

1 2022 SCC OnLine SC 1064

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420 WP-299-2020.doc

quashed. Therefore, notice dated 18.10.2019 from the attachment order

under Section 24(3) dated 18.10.2019 and order disposing Petitioner's

objections and order dated 24.01.2020 under Section 24(4) continuing

the provisional attachment and show cause notice dated 14.02.2020 under

Section 26(1) of the said Act is quashed and set aside.

[ M. M. SATHAYE, J. ]                                  [ K. R. SHRIRAM, J. ]





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