https://www.taxtmi.com/caselaws?id=764545 In PMLA proceedings, the Adjudicating Authority must supply the documents and material relied upon for its own independent satisfaction under Section 8(1) along with the show cause notice. The Tribunal held that this requirement does not automatically extend to the Enforcement Directorate's separate reasons to believe recorded under Section 17(1), unless the statute or binding authority expressly requires disclosure. It read the cited Delhi High Court decision as limited to the material supporting the Adjudicating Authority's own satisfaction, and noted that the ED's Section 17(1) reasons had not been finally directed to be disclosed. The challenge to refusal of that additional disclosure therefore failed. en-us Thu, 05 Dec 2024 00:00:00 +0530 Mon, 13 Jan 2025 08:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764545 In PMLA proceedings, the Adjudicating Authority must supply the documents and material relied upon for its own independent satisfaction under Section 8(1) along with the show cause notice. The Tribunal held that this requirement does not automatically extend to the Enforcement Directorate's separate reasons to believe recorded under Section 17(1), unless the statute or binding authority expressly requires disclosure. It read the cited Delhi High Court decision as limited to the material supporting the Adjudicating Authority's own satisfaction, and noted that the ED's Section 17(1) reasons had not been finally directed to be disclosed. The challenge to refusal of that additional disclosure therefore failed. Case-Laws Money Laundering Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764545