Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Arrest order challenged u/s 19(3) of Prevention of Money Laundering Act (PMLA), 2002. Court held PMLA prevails as special enactment over general law. Section 65 allows application of Criminal Procedure Code provisions not inconsistent with PMLA for arrest, investigation, etc. Respondents followed PMLA procedures for arrest, no infirmity found. If person already in judicial custody for one case, can be formally arrested for subsequent case investigation. Section 19(3) PMLA requirements complied with, no violation. Petition dismissed as devoid of merits.
Arrest order challenged u/s 19(3) of Prevention of Money Laundering Act (PMLA), 2002. Court held PMLA prevails as special enactment over general law. Section 65 allows application of Criminal Procedure Code provisions not inconsistent with PMLA for arrest, investigation, etc. Respondents followed PMLA procedures for arrest, no infirmity found. If person already in judicial custody for one case, can be formally arrested for subsequent case investigation. Section 19(3) PMLA requirements complied with, no violation. Petition dismissed as devoid of merits.
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