Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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The High Court considered the legality of clubbing investigations u/s two FIRs involving fraudulent forex remittance using forged documents. Citing T.T. Antoy and Amitbhai Anilchandra Shah cases, it held that no second FIR or fresh investigation is permissible for the same cognizable offence or occurrence. Sections 218, 219, and 202 allow separate charges or clubbing based on transactional link. The distinct nature of defalcation in different treasuries, years, and accused persons warrants separate trials. As the investigations are distinct, the court dismissed the petition to quash or club the FIRs, noting the ongoing progress in the 2022 case and the petitioner's unavailability for the 2017 investigation by CBI.
The High Court considered the legality of clubbing investigations u/s two FIRs involving fraudulent forex remittance using forged documents. Citing T.T. Antoy and Amitbhai Anilchandra Shah cases, it held that no second FIR or fresh investigation is permissible for the same cognizable offence or occurrence. Sections 218, 219, and 202 allow separate charges or clubbing based on transactional link. The distinct nature of defalcation in different treasuries, years, and accused persons warrants separate trials. As the investigations are distinct, the court dismissed the petition to quash or club the FIRs, noting the ongoing progress in the 2022 case and the petitioner's unavailability for the 2017 investigation by CBI.
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