https://www.taxtmi.com/caselaws?id=284981 In cheating and investment fraud matters, each investor's deposit is treated as a separate transaction where the inducement, deposit, time, place and victim are independently identifiable; a common conspiracy or similar modus operandi does not by itself make them one same transaction. Separate FIRs therefore cannot be clubbed into one FIR or merged into a single charge-sheet, because each FIR must result in its own final report, subject only to the limited joinder rules at the charge-framing stage. The theory of maximum punishment for one offence also cannot be used to collapse distinct deposits into a single case; sentencing depends on the offences actually proved. en-us Mon, 08 Jul 2019 00:00:00 +0530 Fri, 20 Dec 2019 10:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284981 In cheating and investment fraud matters, each investor's deposit is treated as a separate transaction where the inducement, deposit, time, place and victim are independently identifiable; a common conspiracy or similar modus operandi does not by itself make them one same transaction. Separate FIRs therefore cannot be clubbed into one FIR or merged into a single charge-sheet, because each FIR must result in its own final report, subject only to the limited joinder rules at the charge-framing stage. The theory of maximum punishment for one offence also cannot be used to collapse distinct deposits into a single case; sentencing depends on the offences actually proved. Case-Laws Indian Laws Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284981