PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. IMPERIAL HOUSING VENTURES P. LTD.
Accordingly, LPA 362/2020 is allowed,
ITA/86/2022HC Delhi13 Apr 2022
Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
Section 5Section 5(3)Section 8(3)
…for the purposes of the PMLA, the learned Adjudicating Authority was a Tribunal as it performed the function of adjudication and thereby a Quasi-Judicial body. He would submit that 11 Constitution 12 (1988) 4 SCC 284 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:25.09.2025 14:40:47 Signature Not Verified LPA 362/2020 & W.P.(CRL) 86/2022 Page 7 of 53 the requirements under Section 8(1) and 8(2) were unable to be carried out for the purpose of an adjudication under 8(3) an…