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Raza Textiles Ltd. vs Income Tax Officer, Rampur on 22 September, 1972

16. Thus, the petitioners argue, the impugned show cause notice and order of provisional attachment are without jurisdiction. Hence, the writ court can entertain a challenge to both under Article 226 of the Constitution of India, as no authority can confer jurisdiction on itself by deciding a jurisdictional fact wrongly, as held in Raza Textiles Ltd. V. Income Tax Officer, Rampur, reported at (1973) 1 SCC 633.
Supreme Court of India Cites 4 - Cited by 138 - K S Hegde - Full Document

Commissioner Of Income Tax & Ors vs Chhabil Dass Agarwal on 8 August, 2013

Even as per Chhabil Das's case, as rightly argued by the petitioners, where a statutory authority has failed to act in accordance with the statute in question or without jurisdiction, the same 11 comprises an exception to the alternative remedy bar. The distinction sought to be drawn in this regard by learned counsel for the ED between an "alternative" remedy and a "statutory" remedy is artificial and not borne out by any of the cited judgments. Often, the two terms are interchangeable. Whereas alternative remedy is a genus, statutory remedy is one of the species thereunder. Therefore, the test for interference in the present case is whether any patent jurisdictional contravention of the respondents has been established prima facie by the petitioners.
Supreme Court of India Cites 39 - Cited by 957 - Full Document

Gautam Khaitan & Anr. vs Union Of India & Anr. on 4 February, 2015

22. Learned counsel for the respondent no. 2-ED next contends that under the PMLA, attachment of third- party property is also permissible. For such 9 proposition, learned counsel relies on Vijay Madanlal (supra) of the Supreme Court, Radha Mohan Lakhotia & Ors. v. Deputy Director, PMLA, Directorate of Enforcement, Ministry of Finance [2010 (6) AIR Bom R 612], of a Division Bench of the Bombay High Court and Gautam Khaitan & Anr. V. Union of India [2015 CRL.L.J.2112], passed by a learned Single Judge of the Delhi High Court.
Delhi High Court Cites 19 - Cited by 26 - R Shakdher - Full Document

M/S Prakash Industries Ltd. & Anr. vs Directorate Of Enforecement on 19 July, 2022

43. The first of the two decisions, that is, the Axis Bank case, has also been relied on in the second, that is, the Prakash Industries case. The Court proceeds to highlight the part of the inclusive definition of "proceeds of crime" in Section 2 (1) (u) of the PMLA which includes "the value of any such property" to draw a distinction between "tainted" and "untainted" or "deemed tainted" property. On such logic, it is held that even untainted property which may have been acquired "by the suspect legitimately without any connection with criminal activity or its result".
Delhi High Court Cites 92 - Cited by 3 - Y Varma - Full Document
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