SATYAJIT SAHA AND 9 ORS vs. THE UNION OF INDIA AND 3 ORS
The appeal is allowed
ITA/1/2026HC Gauhati29 Jan 2026
Bench: HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI
Section 19(1)(b)Section 24Section 49
9. The appellants thereafter filed applications before the learned Appellate
Tribunal under the Prohibition of Benami Property Transaction Act, (“BPTA” in
Page No.# 7/17
short), New Delhi, seeking quashing of the proceedings initiated against them
under the Act, in light of the decision of the Hon’ble Supreme Court in the case
of Ganpati Dealcom Private Limited (supra