https://www.taxtmi.com/caselaws?id=309487 Section 102 CrPC permits seizure of bank accounts where the investigating agency has material creating suspicion of an offence and the accounts have a nexus with the investigation. Prior notice to the account holder is not required before seizure, though intimation to the Magistrate remains necessary. During an ongoing investigation, the court will not undertake a merits review of account entries or treat the matter as a trial at that stage. On the stated facts, the freezing of the accounts was treated as valid and de-freezing was refused because it would prejudice the investigation. en-us Fri, 15 Dec 2017 00:00:00 +0530 Wed, 06 Sep 2023 08:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309487 Section 102 CrPC permits seizure of bank accounts where the investigating agency has material creating suspicion of an offence and the accounts have a nexus with the investigation. Prior notice to the account holder is not required before seizure, though intimation to the Magistrate remains necessary. During an ongoing investigation, the court will not undertake a merits review of account entries or treat the matter as a trial at that stage. On the stated facts, the freezing of the accounts was treated as valid and de-freezing was refused because it would prejudice the investigation. Case-Laws Indian Laws Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309487