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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether anticipatory bail should be granted when the petitioner has joined investigation and custodial interrogation is not required.
Analysis: The petition was under Section 438 of the Code of Criminal Procedure, 1973. The record showed that the petitioner had joined the investigation pursuant to the earlier order and the State also confirmed that custodial interrogation was not required for the purpose of investigation. In these circumstances, the basis for seeking pre-arrest protection stood satisfied.
Conclusion: Anticipatory bail was granted and the interim protection was made absolute, with the petitioner required to comply with the conditions under Section 438(2) of the Code of Criminal Procedure, 1973.
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