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Editor’s Note:
From this month, we start a new feature titled “BePR Digest”. This feature will digest cases under the Prohibition of Benami Property Transactions Act, 1988 (“Be”), the Prevention of Money Laundering Act, 2002 (“P”) and the Real Estate (Regulation and Development) Act, 2016 (“R”). We are confident that the readers will find reading this monthly digest of cases useful. We invite feedback from the readers on this new feature.
1. [2026] 182 taxmann.com 25 (SAFEMA – New Delhi)
Balkar Singh v. Initiating Officer
Date of Order : 17.12.2025
Provisional attachment under section 24(4)(a)(i) of PBPT Act provides only for the continuation of a provisional attachment made under section 24(3) till the passing of the order by the Adjudicating Authority - therefore the property attached under section 24(4)(a)(i) cannot be different from the property attached under section 24(3)
FACTS
A provisional attachment under section 24(3) of the PBPT Act was made by the Initiating Officer (IO) in respect of the bank account of the Appellant with Andhra Bank. Subsequently, while pa
