Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
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Provisional attachment of a bank account under section 83 is a drastic power that can be exercised only on a prior, valid formation of opinion based on tangible material and after compliance with mandatory procedural safeguards. The pre-attachment communication and attachment order were vague, issued without a show cause notice, and disclosed no proper material or reasoning; the attachment therefore breached the petitioner's civil rights and was unlawful. The High Court quashed the attachment orders but permitted the authorities to proceed afresh in accordance with law if tangible material exists. Finding a gross abuse of power and high-handed conduct causing serious civil consequences, the Court also imposed personal costs on the concerned officer.
Provisional attachment of a bank account under section 83 is a drastic power that can be exercised only on a prior, valid formation of opinion based on tangible material and after compliance with mandatory procedural safeguards. The pre-attachment communication and attachment order were vague, issued without a show cause notice, and disclosed no proper material or reasoning; the attachment therefore breached the petitioner's civil rights and was unlawful. The High Court quashed the attachment orders but permitted the authorities to proceed afresh in accordance with law if tangible material exists. Finding a gross abuse of power and high-handed conduct causing serious civil consequences, the Court also imposed personal costs on the concerned officer.
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