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IN THE HIGH COURT OF DELHI AT NEW DELHI
SANJAY BHANDARI – Appellant
Versus
INCOME TAX OFFICE – Respondent
| Table of Content |
|---|
| 1. factual basis of the complaint and assets. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8) |
| 2. petitioner's claims regarding lack of evidence. (Para 10 , 11) |
| 3. prosecution independent of assessment completion. (Para 36 , 37 , 38) |
| 4. definition and implications of 'wilful attempt'. (Para 39 , 40 , 41) |
| 5. important considerations in determining summoning. (Para 44 , 50) |
| 6. final dismissal of the petition. (Para 51) |
JUDGMENT :
DINESH KUMAR SHARMA, J.
| S. No. | Particulars |
| A. | Brief facts |
| B. | Submissions of Petitioner |
| C. | Submissions of Respondent |
| D. | Finding and Analysis |
A. BRIEF FACTS
1. The present petition has been filed seeking the quashing of Criminal Complaint No. 2121/2019, pending in the Court of the learned ACMM, Tis Hazari Court, Delhi, and the summoning order dated 10.05.2019. The Additional Commissioner of Income Tax (Central), New Delhi, has filed the complaint under Section 51(1) of the Black Money (Undisclosed Foreign Income and Assets and Imposition of Tax) Act, 2015 (hereinafter referred to as the "Black Money Act"). The complaint alleges that a search and seizure operation was conducted on the assessee's premises at B-217, Greater Kailash-I, New Delhi, on 27.04.2016.
2. During the sea
Prosecution under the Black Money Act can proceed without prior assessment, provided there is prima facie evidence of an attempt to evade taxes.
Retrospective application of the Black Money Act to actions predating its enforcement contravenes Article 20 of the Constitution, prohibiting convictions under ex post facto laws.
The main legal point established in the judgment is the analysis of the provisions of Section 50 of the BMI Act and the consideration of the petitioner's arguments regarding the disclosure of details....
The continuation of proceedings under the Black Money Act is impermissible where tax compliance has been established before the Act's enforcement.
Prosecution under the Prevention of Money Laundering Act cannot proceed for acts committed before the Act's enforcement, upholding Article 20's protection against ex post facto laws.
Section 8 of the PML Act would come into play once the action is taken under Section 17. Sub-section (1) of Section 8 provides that on receipt of complaint, inter alia, under sub-section (4) of Secti....
The court found that the applicant's arrest lacked sufficient grounds due to an unsigned FIR and absence of a chargesheet, allowing bail under the PMLA.
The court established the statutory right of the enforcement agency to conduct further investigation and file subsequent complaints without seeking prior permission, as empowered by the provisions of....
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