Vijay Madanlal Choudhary & Ors. v. Union of India & Ors.

2022 SCC OnLine SC 929Reported decision2022#23642 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Vijay Madanlal Choudhary & Ors. v. Union of India & Ors.

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S MAGNETIC NIRYAT PVT LTD

ITAT/206/2023HC Calcutta22 Jan 2024

Bench: The Learned Special Judge, Cbi Court No.1 (Being The Learned Judge-In-Charge Of E.D. Court) As He Is In Custody For More Than 14 Months & There Has Been No Progress In The Case, Further According To The Petitioner

Section 120B

…that the monies were not the proceeds of crime and were not, therefore, tainted shifts on the accused persons under Section 24 of the 2002 Act.” Reference was also made to judgement of Vijay Madanlal Choudhary & Ors. Vs. Union of India & Ors. reported in 2022 SCC OnLine SC 929. Learned advocate has emphasised on the issue relating to the offences under Section 3 of the PMLA being independent of other offences particularly the predicate offence. To that effect, learned advocate has stressed on the phrase “under this Act” used in paragraph 380 of the said judgement and submitted that in spite of repeated…

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)

…UN Conventions and FATF framework, particularly when the Hon‘ble Supreme Court in Vijay Madanlal Choudhary & Ors. vs. Union of India & Ors. 13 has upheld the emergent and preventive nature of attachment. 13 2022 SCC OnLine SC 929 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 8 of 53 16. He would further contend that no individual can claim any legitimate right, title, or interest in the pro…

PR. COMMISSIONER OF INCOME TAX-1 vs. AGGARWAL PLASTO CHEM PVT.LTD.

ITA/144/2016HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 173Section 5(1)

…est in, such property or assets, wherever located; Explanation. – For the removal of doubts, it is hereby clarified that the term “property” includes property of any kind used in the commission of an offence under this Act or any of the scheduled offences; 30 2022 SCC OnLine SC 929 31 2025 SCC OnLine SC 560 32 (2024) 13 SCC 788 33 2025 Cri LJ 26 Digitally Signed By:AJIT KUMAR Signing Date:16.03.2026 14:32:30 Signature Not Verified LPA 144/2016 Page 25 of 61 transferred or dealt with in any manner which may result in frustrating proceedings relating to confiscation of the proceeds of crime”. 17. Finally, Mr. Hos…