On writ against show cause notice the  Court held that  section 2(9) as amended in 2016 does not include property held by individual in spouses’s name or in name of any children of such individual where consideration had been paid out of legitimate source of income of individual concern . Revenue authorities issued notice to petitioner in respect of three apartment properties and certain plots of lands, holding petitioner as benamidar – Whether, however, no conclusion was arrived at by Revenue authorities in relevant show cause notice under section 24(1) that properties in question, allegedly held by petitioner as benamidar, were procured by beneficial owner not from his known source of income, a prima facie case was made against said notice; and said notice was to be stayed .