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)
43.
Section 5(5) mandates that within 30 days of provisional
attachment, the Director or authorised officer must file a complaint
before the learned Adjudicating Authority, stating the facts and
circumstances of the attachment.
44.
The complaint under Section 5(5) is adjudicated in accordance
with Section 8 of the PMLA. Upon such filing, the learned
Adjudicating
