Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Quashment was refused where allegations of large-scale illegal mining, criminal conspiracy and connected PMLA laundering disclosed a prima facie case; disputed issues on valuation, quarried quantity, competing committee reports and the exact loss to the State were held to be matters for trial, not for threshold interference. The later committee report, prepared for damage assessment and not accepted for criminal liability, did not by itself end either the predicate offences or the PMLA complaint. Statements under Section 161 CrPC, claims of tutoring and the women partners' later retirement from the firm were also treated as trial issues, and the prosecution was allowed to continue.
Quashment was refused where allegations of large-scale illegal mining, criminal conspiracy and connected PMLA laundering disclosed a prima facie case; disputed issues on valuation, quarried quantity, competing committee reports and the exact loss to the State were held to be matters for trial, not for threshold interference. The later committee report, prepared for damage assessment and not accepted for criminal liability, did not by itself end either the predicate offences or the PMLA complaint. Statements under Section 161 CrPC, claims of tutoring and the women partners' later retirement from the firm were also treated as trial issues, and the prosecution was allowed to continue.
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