Articles & Presentation

Value of Retraction of Confession, made before ED officials (PMLA)

In the case of Mohtesham Mohd. Ismail vs. Spl.Director, Enforcement Directorate ((220) E.L.T.3 (S.C.) ; MANU/SC/4019/2007) the Hon'ble Supreme Court, in the light of the case Francis Stanly @ Stalin v. Intelligence Officer, Narcotic Control Bureau, Thiruvanthapuram MANU/SC/8783/2006 emphasized that confession only if found to be voluntary and free from

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Whether Enforcement Directorate officials falls into the category of Police?

It has been held in catena of judgements that Enforcement Directorate officials do not fall within the category of police officers.

 

For example, in the case of Directorate of Enforcement v. Deepak Mahajan (http://jajharkhand.in/wp/wp-content/judicial_updates_files/07_Criminal_Law/04_arrest_and_custody/Directorate_Of_Enforcement_vs_Deepak_Mahajan_on_31_January,_1994.PDF) , the Hon’ble Supreme Court held that:-

  • It is true that there are a
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Applicability of Limitation on Compounding of an Offence, and the Stage of Deposit of Compounding Fees under the Income Tax Act

In the case of Vikram Singh Vs. Union of India and others W.P.(C) 6825/2016, (Citation: [2017]394ITR746(Delhi), [2017]247TAXMAN212(Delhi); MANU/DE/0959/2017)the Hon’ble Delhi High Court has held that the Income Tax Department  cannot on the strength  of para 11(v)  of the Circular  dated 23rd December 2014 of the CBDT  reject

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Illegally Acquired Properties

The Hon‟ble Supreme Court of India in the case of Attorney-General of India and others reported in AIR 1994 SC 2179  while  dealing  with  the  matter  under  Conservation  of  Foreign Exchange and Prevention of Smuggling Activities Act has defined the Illegally Acquired Properties and has held that the illegally

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