Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
HC granted bail to applicants under Section 436-A CrPC who were in pre-trial detention for 4 years 9 months, exceeding half the maximum 7-year sentence possible under PMLA and IPC charges. The court emphasized that Section 436-A's mandatory language ("shall") makes gravity of offense irrelevant and supersedes PMLA Section 45's twin conditions once detention exceeds half the maximum sentence. Given the prolonged incarceration, stalled trial progress, and Article 21 rights to fair procedure, bail was granted subject to conditions. The ruling affirmed that unreasonable trial delays impact undertrial rights and warrant bail consideration despite offense severity.
HC granted bail to applicants under Section 436-A CrPC who were in pre-trial detention for 4 years 9 months, exceeding half the maximum 7-year sentence possible under PMLA and IPC charges. The court emphasized that Section 436-A's mandatory language ("shall") makes gravity of offense irrelevant and supersedes PMLA Section 45's twin conditions once detention exceeds half the maximum sentence. Given the prolonged incarceration, stalled trial progress, and Article 21 rights to fair procedure, bail was granted subject to conditions. The ruling affirmed that unreasonable trial delays impact undertrial rights and warrant bail consideration despite offense severity.
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