2024 (12) TMI 1288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iraj Kumar Totala Mr. Sagnik Chatterjee Mr. Harsha Uppal Ms. Gunjan Pande Mr. Ajay Ray Mr. Rohan Satiga Mr. Shwetank Ginodia Ms. Pubali Sinha Chowdhury Ms. Mini Agarwal. For the State: Mr. A. Ray Md. T. M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal Mr. D. Sahu. For the DGGI: Mr. Bhaskar prosad Banerjee Mr. Tapan Bhanja. For the Union of India: Mr. Ranjan Kumar Sinha Ms. Smita Das De. Fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... submits that other than these documents as mentioned in the letter dated 15th February, 2024 all other relied upon documents has been handed over to the petitioner but the representation dated 15th February, 2024 has not been acted upon by the respondent authorities till date. 4. Learned Counsel appearing for the respondent authorities submits that the prayer of asking for the relied upon docu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion report for all intents and purposes. 6. Referring to the contents of the impugned show-cause notice, the learned counsel emphasized that it contains exhaustive details of the investigation. It is submitted that all Relied Upon Documents (RUDs) have already been furnished to the petitioners to ensure transparency. The counsel further stated that the show-cause notice clearly stipulates that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oners. It is determined that withholding such sensitive information does not violate the principles of natural justice. The source of information collected by the Intelligence Department of Revenue is crucial for maintaining confidentiality and the integrity of investigative processes. 10. In T. Takano v. Securities and Exchange Board of India reported in (2022) 8 SCC 162, the Hon'ble Supre....