TaxTMI 
TaxTMI 
2019 (6) TMI 635
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....situated in Pathiyoor village, Karthikapally Taluk and another 4.85 arcs (approx. 485 Sqr. Yards) situated in Karumady village, Ambalpuzha Taluk both in Alappuzha District. 2. It is a case of respondent that the appellant acquired the attached properties from the proceeds of crime, which are the subject matter of the case, thus the appellant is involved in money laundering. 3. The appellant states that the same were purchased for a valuable consideration of Rs. 6,20,000/- and Rs. 6,10,000/-, respectively. 4. The source of the same is explained by the appellant, as under: (i) The first Property of 4.86 arcs (approx.486 Sqr. Yards) was purchased for Rs. 6,20,000/- from Jemini Jacob. The said amount was paid out of the advance amount (Rs.....
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.....07.2017 passed by the Hon'ble Kerala High Court in {M.F.A No. 11 of 2016:Kavitha G. Pillai vs. The Joint Director, Enforcement Directorate, Cochin}. Firstly, the Appellant was not a party, nor any of his properties were involved therein. Secondly, the said order has been challenged by filing of an appeal before the Hon'ble High Court of Kerala by Kavitha Pillai against the Order dated 05.08.2015 of this Appellate Tribunal in O.C No. 308/2014. It is stated that the said order has nothing to do with the present O.C. and it does not help the case of the respondent. 6. It is submitted that the other properties of Kavitha Pillai has no connection whatsoever with the properties legally owned and purchased by the Appellant, therefore, the findin....
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....Commissioner of Central Excise, Delhi-1 v. Vishnu & Co. Pvt. Ltd. & Ors 2015 SCC On Line Del 13824 10. It is submitted on behalf of the appellant that he has received Rs. 2,74,000/-, Rs. 2,03,270/- and Rs. 1,79,000/- from his share franchise business for the years 2011-12, 2012-13 and 2013-14, respectively and the TDS of Rs. 1,24,956/- was deducted from the Appellant from the year 2008 onwards. Therefore, the amount lying in his Account cannot be considered as 'proceeds of crime' by any sense of imagination. The Adjudicating Authority committed an error in law by overlooking the said fact. A copy of TDS Certificate issued to the Appellant is also annexed in the Appeal. 11. The statements of the real owner as well as the title holder of it....
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....he PMLA and on careful consideration of the arguments advanced on behalf of the Complaint & defendants undersigned comes to the prima facie conclusion that the defendants have committed the Scheduled Offences, generated proceeds of crime and laundered them. No doubt the properties attached are proceeds of crime or value thereof and are involved in money laundering. Undersigned therefore orders confirmation of the above Provisional Attachment Order. This order shall continue during the pendency of the proceedings relating to any offence under this Act before court or under the corresponding law of any other country, before the competent court of criminal jurisdiction outside India as the case may be and become final after an order of confisc....