https://www.taxtmi.com/caselaws?id=467689 Refusal to accept a belated reply did not violate natural justice because the reply was out of time, the authority had to act within the PMLA schedule, and the appellants were still given an opportunity to make written submissions and rely on additional material; no procedural prejudice was shown. The appellants also failed to establish a lawful source of funds for the attached property: the income-tax records and balance sheet did not match the purchase period, the alleged loan or personal funds were unproven, and the record indicated laundering of loan proceeds through fictitious firms. Confirmation of attachment was therefore sustained. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 30 Mar 2026 19:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467689 Refusal to accept a belated reply did not violate natural justice because the reply was out of time, the authority had to act within the PMLA schedule, and the appellants were still given an opportunity to make written submissions and rely on additional material; no procedural prejudice was shown. The appellants also failed to establish a lawful source of funds for the attached property: the income-tax records and balance sheet did not match the purchase period, the alleged loan or personal funds were unproven, and the record indicated laundering of loan proceeds through fictitious firms. Confirmation of attachment was therefore sustained. Case-Laws Money Laundering Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467689