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Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
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Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Appellate review of a regular-bail order under the PMLA is confined to whether the grant was illegal, perverse, arbitrary, based on irrelevant material, or made without considering relevant factors; it is distinct from cancellation of bail based on post-bail conduct or supervening circumstances. Bail-stage review cannot involve a detailed adjudication of evidence. The High Court found that the Special Court had considered the alleged proceeds of crime, the trial's non-commencement, and bail conditions, demonstrating application of mind. It dismissed the challenge because the alleged failure to satisfy the statutory twin conditions did not establish grounds to set aside the bail order.
Appellate review of a regular-bail order under the PMLA is confined to whether the grant was illegal, perverse, arbitrary, based on irrelevant material, or made without considering relevant factors; it is distinct from cancellation of bail based on post-bail conduct or supervening circumstances. Bail-stage review cannot involve a detailed adjudication of evidence. The High Court found that the Special Court had considered the alleged proceeds of crime, the trial's non-commencement, and bail conditions, demonstrating application of mind. It dismissed the challenge because the alleged failure to satisfy the statutory twin conditions did not establish grounds to set aside the bail order.
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