Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
PMLA - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Coram non-judice - Sufficient safeguard has been provided and ...

Case Laws     Money Laundering

December 23, 2022

Coram non-judice - Sufficient safeguard has been provided and looking to the nature of proceedings, cross examination cannot be permitted as a rule rather it can be as an exception. A case of exceptional nature is not made out herein. - AT

View Source

 


 

You may also like:

  1. Principles of Natural Justice - Levy of Penalty - It is no doubt true that there is no right of cross-examination if sufficient corroborative evidence exists, but in the...

  2. Imposition of penalty u/s 112(a) of the Customs Act, 1962 - fraudulent import in the name of dummy IECs with mis-declaration in description and value inputs - Abetment -...

  3. Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by...

  4. Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

  5. Violation of principles of natural justice - opportunity for cross-examination. Evidentiary value of statements recorded u/s 14 of the Central Excise Act, 1944 cannot be...

  6. Addition u/s 69 - Until and unless these witnesses were present during the assessment proceedings, the assessee was denied the proper opportunity of cross examination....

  7. Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found...

  8. Dishonour of cheque - Cross-examination of complainant - The Court held that, it is clear that the petitioner had extensively questioned the complainant in his...

  9. Principles of natural justice (audi alterem partem) - whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons...

  10. Validity of reassessment order u/s 147 - Denial of Cross-Examination Opportunity - Reliance of statement of third party - The High Court noted that the petitioner did...

  11. Nature of interest income - Appropriate taxable head of income - Because except its subsidiary, the assessee has not given Bank Guarantee to anybody else, which can...

  12. NCLT did not have jurisdiction to entertain an application against the Government of Karnataka for a direction to execute Supplemental Lease Deeds for the extension of...

  13. Winding up petition - right of tenants over property - the orders/decrees passed by the Courts are passed after the order of winding up was passed - The orders/decrees...

  14. Handover of possession of the properties belonging to the Company (In Liquidation) - Tenants - The orders/decrees passed by the Courts in favour of tenants declaring...

  15. The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

 

Quick Updates:Latest Updates