TaxTMI 
TaxTMI 
2018 (4) TMI 680
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....the Adjudicating Authority, PMLA, New Delhi. 2. In the Impugned Order dated 17.03.2017, the following immovable properties of the Appellant provisionally attached by the Enforcement Directorate, were inter-alia confirmed. S.No. Particulars Value 1. Office Space bearing No. 408A, Vatika Towers, Gurgaon. 9,32,125/- 2. Plot No. 264, Sector-52, Gurgaon. 13,46,294/- 3. Cottage NO. 10, Devine Golf, Village Sadhora, Mashobra, Shimla, Himachal Pradesh. 38,81,357/- 3. Brief facts, are that CBI, ACU II, New Delhi had filed a charge sheet no. 03, dated 26.10.2009 under section 173 of CrPC 1973 in the Court of Hon‟ble Special Judge, Patiala Court, New Delhi. It has been alleged in the FIR that Major General Anand Kumar....
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....done through her. Therefore, I gave benefit of doubt to A-2 and acquit her. 6. CBI has not challenged the Order of Acquittal. The period of limitation of Ninety (90) days for filing an appeal has also lapsed. The order of Acquittal has attained finality as no appeal is filed or pending pertaining to the appellant. An appeal has been filed by her husband in Delhi High Court which is pending for disposal. 7. In the present appeal, we are only concerned with the appeal filed by the present appellant and her properties. The conduct of the appellant as well as her representative properties have already been dealt in the judgment rendered by the CBI Court where she was acquitted. We are not concerned with regard to the merit of the case of her....
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....ion of such proceeds of crime, I hereby order Provisional Attachment of the following order properties and bank account owned by Major General Anand Kumar Kapur, his wife Smt. Mridula Kapur, and further order that the same shall not be transferred, disposed, parted with or otherwise dealt with in any manner, whatsoever, until or unless specially permitted to do so by the undersigned." 10. It is the case of the appellant that despite explaining the position of the acquittal, the adjudicating authority, PMLA, New Delhi, confirmed the provisional attachment order and attached the properties of the appellant, vide OC/668/2016 dated 17.03.2017. 11. It is matter of fact that in the order dated 27.09.2016, the learned Special Judge, Patiala Hou....