https://www.taxtmi.com/caselaws?id=338458 Police interception of undisclosed cash during enquiry, followed by transfer of the amount to the tax department, was treated as lawful where no FIR or penal prosecution had been shown. The commentary further explains that the PMGKY Deposit Scheme applies only where prosecution for the specified offences has been initiated by complaint or charge-sheet, not where investigation is merely pending, and that an eligible declarant may still seek consideration under the Scheme. It also notes that the person may have counsel present at a visible but not audible distance during interrogation and may receive protection against coercive steps, while unconditional release of the seized cash was not accepted. en-us Mon, 23 Jan 2017 00:00:00 +0530 Wed, 25 Dec 2019 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338458 Police interception of undisclosed cash during enquiry, followed by transfer of the amount to the tax department, was treated as lawful where no FIR or penal prosecution had been shown. The commentary further explains that the PMGKY Deposit Scheme applies only where prosecution for the specified offences has been initiated by complaint or charge-sheet, not where investigation is merely pending, and that an eligible declarant may still seek consideration under the Scheme. It also notes that the person may have counsel present at a visible but not audible distance during interrogation and may receive protection against coercive steps, while unconditional release of the seized cash was not accepted. Case-Laws Benami Property Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338458