https://www.taxtmi.com/caselaws?id=24086 Forfeiture proceedings under SAFEMA require genuine reasons to believe based on relevant material, a proper pre-notice inquiry, and fair disclosure of relied-upon documents. A recorded satisfaction founded on a mistaken premise, without meaningful investigation into the source of assets, was treated as mechanical and unsustainable. Refusal to permit inspection and copies of the material used against the affected persons breached natural justice because it prevented an effective defence. The long, unexplained revival of dormant proceedings, coupled with the absence of a sufficient nexus to proceed against the appellants merely as partners, further rendered the forfeiture orders untenable. en-us Tue, 11 Apr 1989 00:00:00 +0530 Sat, 16 Jan 2010 15:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24086 Forfeiture proceedings under SAFEMA require genuine reasons to believe based on relevant material, a proper pre-notice inquiry, and fair disclosure of relied-upon documents. A recorded satisfaction founded on a mistaken premise, without meaningful investigation into the source of assets, was treated as mechanical and unsustainable. Refusal to permit inspection and copies of the material used against the affected persons breached natural justice because it prevented an effective defence. The long, unexplained revival of dormant proceedings, coupled with the absence of a sufficient nexus to proceed against the appellants merely as partners, further rendered the forfeiture orders untenable. Case-Laws Income Tax Tue, 11 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24086