Provisional Attachment Order to safeguard from creation of third party interest was justified

Tulsiram Vs ACIT (Chhattisgarh High Court) The issue under consideration is whether the Provisional Order of Attachment for Pending Adjudication is justified in law? In the present case, the Appellants are husband and wife and they own different extents of properties in different villages acquired by utilizing the funds allegedly from their own sources. As per the information gathered by the said Respondent, the above properties were to be held as ‘benami properties’ and hence the said properties were provisionally attached, till final adjudication. It was pointed out that all the ...