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    <title>2017 (12) TMI 1865 - Supreme Court</title>
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    <description>The court upheld the freezing of bank accounts under Section 102 of the Code of Criminal Procedure due to suspicions of fund misuse and discrepancies. It ruled that prior notice to the account holders was not required, emphasizing the need to prevent evidence tampering. The investigation&#039;s findings supported continued freezing, highlighting the importance of uncovering the truth. The court dismissed the appeals, allowing for potential de-freezing post-investigation completion if no wrongdoing is found, stressing the importance of unhindered investigation for justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=309487</link>
      <description>The court upheld the freezing of bank accounts under Section 102 of the Code of Criminal Procedure due to suspicions of fund misuse and discrepancies. It ruled that prior notice to the account holders was not required, emphasizing the need to prevent evidence tampering. The investigation&#039;s findings supported continued freezing, highlighting the importance of uncovering the truth. The court dismissed the appeals, allowing for potential de-freezing post-investigation completion if no wrongdoing is found, stressing the importance of unhindered investigation for justice.</description>
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