S. RAJENDRAN vs. THE DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION)
The appeals are dismissed with
C.A. No.-007140 - 2022Supreme Court24 Feb 2026
Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA
Section 132Section 24Section 24(1)
demonetization period i.e. November-December 2016, through
entries marked "Patel: Sugar 386 + Bank Loan" and "Sugar Mill,
Kancheepuram". Further, investigation identified advocate S. Senthil as
the intermediary who, upon confrontation, admitted under oath to
authoring these notes at the dictation of V.K. Sasikala for purchasing these
properties using demonetised currency.
5.
The documentary trail was further corroborated by a subsequent
