Sec. 3 of the Prohibition of Benami Property Transactions Act, 1988 - Prohibition of benami transactions - Through SLP, Appellnt challenged the decision of the High Court by which a suit for recovery of Rs. 80,000/- was decreed in appeal. The impugned judgment set aside the judgment and decree of the trial court. It is well-settled that intention of the parties is the essence of the benami transaction and the money must have been provided by the party invoking the doctrine of benami. Supreme Court dismissed the SLP of the appellant holding that ”The evidence shows clearly that the original Plaintiff did not have any justification for purchasing the property in the name of Ramayee Ammal. The reason given by him is not at all acceptable. The source of money is not at all traceable to the Plaintiff. No person named in the plaint or anyone else was examined as a witness. The failure of the Plaintiff to examine the relevant witnesses completely demolishes his case“. - FAIR COMMUNICATION & CONSULTANTS V/s SURENDRA KARDILE - [2020] 269 TAXMAN 453 (SC)