Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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The Hon'ble Delhi High Court held that grounds of arrest must be communicated in writing to the arrested person, relying on Supreme Court judgments. It distinguished between 'reasons for arrest' and 'grounds of arrest'. 'Grounds of arrest' require details necessitating the accused's arrest to provide opportunity for defending against custodial remand and seeking bail. Instruction amended to mandate furnishing grounds of arrest in writing as annexure to arrest memo and taking acknowledgment.
The Hon'ble Delhi High Court held that grounds of arrest must be communicated in writing to the arrested person, relying on Supreme Court judgments. It distinguished between 'reasons for arrest' and 'grounds of arrest'. 'Grounds of arrest' require details necessitating the accused's arrest to provide opportunity for defending against custodial remand and seeking bail. Instruction amended to mandate furnishing grounds of arrest in writing as annexure to arrest memo and taking acknowledgment.
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