https://www.taxtmi.com/caselaws?id=326424 A conviction was not set aside merely because the investigating officer was also the complainant, since the Court found that the search was conducted in the presence of and under the instructions of a Gazetted Officer and that the investigation was not carried out by one officer alone. The earlier authorities cited were distinguished on their facts, and no prejudice or unfairness in the investigation was shown. The challenge based on defective investigation therefore failed, and the conviction and sentence were affirmed. en-us Tue, 19 Jan 2016 00:00:00 +0530 Thu, 14 Apr 2016 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326424 A conviction was not set aside merely because the investigating officer was also the complainant, since the Court found that the search was conducted in the presence of and under the instructions of a Gazetted Officer and that the investigation was not carried out by one officer alone. The earlier authorities cited were distinguished on their facts, and no prejudice or unfairness in the investigation was shown. The challenge based on defective investigation therefore failed, and the conviction and sentence were affirmed. Case-Laws Customs Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326424