Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
Proceeds of crime and property equivalent in value: failure to explain lawful source sustains attachment; lack of required notice can vitiate confirma...
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Whether Article 20(2) bars prosecution: Article 20(2) protects against double jeopardy only after prior trial has concluded in conviction or acquittal; where the earlier ECIR's trial is pending and alleged offences are continuing, the constitutional bar is not attracted - prosecution may proceed. Applicability of s.45 PMLA "twin conditions": statutory requirement to record satisfaction on reasonable grounds overrides Cr.P.C.; given substantial unaccounted deficit and evidence of post-2017 layering, the court could not be satisfied the accused were not guilty, precluding grant of regular bail - bail refused. - HC
Whether Article 20(2) bars prosecution: Article 20(2) protects against double jeopardy only after prior trial has concluded in conviction or acquittal; where the earlier ECIR's trial is pending and alleged offences are continuing, the constitutional bar is not attracted - prosecution may proceed. Applicability of s.45 PMLA "twin conditions": statutory requirement to record satisfaction on reasonable grounds overrides Cr.P.C.; given substantial unaccounted deficit and evidence of post-2017 layering, the court could not be satisfied the accused were not guilty, precluding grant of regular bail - bail refused. - HC
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