Mohit Sawhney v. Directorate Of Revenue Intelligence, New Delhi And ANR
!" # $%& ' ' !$%$(%) # $%& ' ' *+$,# # $%& ' ' $-./ 0,1-% 2
'''''
/./.$% !
3 ! (
.! )/$!,/ $4 " %( %/ ++.5 %) ,%# ,%$/- !
'''''
*$%# %/ & 6 7 '
00
8
! ! !"
# $
% &
"' " $'
0
89 '
&
' ' '( (( (! ! )! % "
#*"+,*-.*/%01&.*2322 4252567286729 24 %"(' &495 ! %" &4*232- 25 3& 232- !
!
! 96 7226 72528672924 %"
&495
!' "
#!!(6 :"
#;7 !!(! 2< 2322((! ( / *
' !# !!( !!
"=%($' '>(! ! ? !! '
# ( 22 2322@ ! < ' !!( A ! !> ! ( ( > !! !'
' ' ( > 1 B C $ ! A (D C !# E(!!( 'E
"
#24 !!-& E(
' !#&3(
' !!''!!(
"
#E
!! ! ' !! ( ! / 6! 7!! #!<<& 85F(
>&&3&&3 '
"
#E
(G ! !
!
' '! % 23&23- "$! =( ?24 2322( A B C $ "
#E
' ! # ! ! # ! <8
! 1 E(
!(
34 3< 232- (( ( !! ! (!! !! ( ( !
!! H(=%( '( ( !
$ (
!! H(=%( H( ! 25 3& 232.
$ (( ' ' !(
-
? ! !'
!!' !!'
: # !' !#6 :
#;7 !(
#1 ( # !' !(
( I # ' ! ! ( I!'( # !!( '"
#
! # ( # >!( (( ( ' 1 !'! ! !!(
'"
# # # ' "
# 24 2322-& !
'/@ "
#! <<& 85>(
/ $> &J !
!!(!' '"
#! '
# ! ! ' / !! ! 41 %" ( -8 %" ' / #
-8 %"
!!( &4 2. 281
!( ! G'
# !( / "
#! ! ! # ( '! 1 # !( (/ !!'
# / # !( / G!'! &< 2322 !' (( # "
# ! '
/ 1 D C / ! >!(
( 1 # !' '?! '! C C'F 1 '
"
#1!' AB C $ (D C !!(!' (* ( !' ( #
! !
!!( #
' ! / ( -8 %" ! > ' !'!!( !!(!'! '1 ( !
> ( ! #
"
# !!( ( ((!!!!' ( ! ' !' FH!1
# 1
<8 %" ! ? !
#!' !! ( !!( $( !>! >!( (( #( !1
? ! 24 2322 -& 2322 / # "
# ! ' ( / $ ! ' 6@1&&7! !! 22 2322 ( '! &< !'!
! #!'
;
! 3-'!! 98 !@!'3< !!>
!'!(! ? !! C( '$K !
!<
"#$ % & ' ( ) * + , -+. !/0 "$ " 1 2 3 ( 3$& ) * + , -+ .
0 ,
!/ ,6+ 0 !!'
! 1 # !
! 2J '!! ( !
.
? !!! 1 "
# !' '
!! # !! '!(1! #1 # # ' ! ! 1 ( / ! ' # !!' ! ( 1
!( # !!' #
= !'> !
!( !'
&.
3.
232&( .8' #"
E
' ! ! ' G ! ! !!L $ /@( !
G ( # !!( # ((<<& 85>(
"(( 8 '
! ( > 5331<33>( / * #
((. #!'
' ?! '! C C' F
' . '?! '! C'F
!' ! 1 B C $(!( ( H
(D C!! AB C $(( '!( > ' (((( ! '
# ( 521 %" ' H! (# !H(&3 ! ! ( !
!? '6
?7%"! ! %" # (( B $ A( '?! '!
# !( ' ( AB C $ (D C !!( / * ! B C $ A ! '
&333333*1 6&33>( 7 ) ( ! (G E( ! ! ( # ' ' A > # # 2322 1 ' 53333*1 ?( ( ' @( ( A ' 53333*1 ' A #!
(( ' ( >(!($!
&3> C'FB $ !! ' ( $! # !' !(!!
!!!!
(
281 %"
#1!' A! ( ( / !! !!! ( # 1!'B $ A C'
F E( ! (
# .1'! G ( G (/ ! ( / .1'! ! ' !!' ( !
# # !' !( ! # !'!1 !!( # # !&& 3&3&
!' (D C !!
( 34 # !!98 3< @ #! ( !' ' !'
> (
!!'&2 3< 232- # > (('
!
!! ! !' "
#(!!(24 2322 # "(&3((<<& >( ! E( "
# / !%" ' ! ! ( "(( !>(
?
&< 2322
! @ !!! ( !'
! ( !
(((!( #'
' ! ( I !(! ! '
)!! ($! !!( ! 1 (! # !
! ( ?( ! # =%( !!(
'! !
"
#
/ !(! ! $ / !! (
-8 %" !
$
! ' ! !!( !
' ' ! (' ((
/ ! !' ! ' $ !( '"
#!!!
"
( (( !
( ' !(1 ('
(
( ' > ( !! ! ((! ! ( !!' !
! ' ( ' '
<
$ ( ! -' ! '"
#98 !'3<
@ ! G@ ! ' @( ! @ !' !'@
# (! ! @ '! #
(! ! !!'
!'(!!'! ! ! ! ! !
0
8 ' '
B >(* =*% B ! =*%