M/S HEWLETT PACKARD INDIA SALES PVT.LTD vs. UNION OF INDIA

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

68 :- 24. However, the right to file an appeal must be distinguished from the procedure necessarily to be followed while exercising the right to file an appeal. Sections 35A, 35C and 35D of the Act deal with the procedures to be followed by the Commissioner (Appeals) or the Appellate Tribunal while considering an appeal filed by an aggrieved party

PRESTIGE GARDEN CONSTRUCTIONS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon'Ble Mrs.Justice B.V.Nagarathna

68 :- 24. However, the right to file an appeal must be distinguished from the procedure necessarily to be followed while exercising the right to file an appeal. Sections 35A, 35C and 35D of the Act deal with the procedures to be followed by the Commissioner (Appeals) or the Appellate Tribunal while considering an appeal filed by an aggrieved party

COMMISSIONER OF INCOME TAX-III vs. M/S PRASADHINI ENTERPRISES PVT LTD

Appeal is dismissed as devoid of merits

Bench: The Hon' Ble Mr. Justice B. Veerappa Regular Second Appeal No.390/2012 (Res)

105 of the Transfer of Property Act, a lease is a transfer of right to enjoy such property which is the subject matter of the lease. Admittedly, in the present case, there is no privity of contract between the plaintiff and defendant No.3 as held by this Court in RSA No.2344/2008 and while remanding the matter, this Court

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

105 (SC) The issue before the Hon’ble Supreme Court was with regard to applicability of Rule 8 of the rules pertaining to computation of taxable non-agricultural income of an integrated tea plantation and whether dividends paid out of agricultural income would be taxable. It is in this context that the comments of the Court will have

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68. What follows is, if the provisions contained in Section 90 is more beneficial to the assessee as compared to the - 85 - terms in the agreement by India with the Government of any country outside India then, notwithstanding such agreement, the provisions of the Act to the extent they are beneficial to that assesseee apply. The benefit claimed

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68. What follows is, if the provisions contained in Section 90 is more beneficial to the assessee as compared to the - 85 - terms in the agreement by India with the Government of any country outside India then, notwithstanding such agreement, the provisions of the Act to the extent they are beneficial to that assesseee apply. The benefit claimed

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

SRI S THIMMARAJU vs. THE ASSISTANT DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

M GOPI vs. THE JOINT DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

C MAHADESH @ AVVAMAHADESH vs. THE DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

M/S JSW STEEL LIMITED vs. DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

M GOPI vs. THE JOINT DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

SHRI S THIMMARAJU vs. THE DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

NATARAJ DAKSHINAMURHTY vs. THE ASSISTANT DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

MEERAMA OVERSEAS PVT LTD vs. THE DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

SHRI V BHASKAR vs. THE DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND

SHRI C DEVARAJU vs. THE DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

105. ...PETITIONERS (BY SRI. VIJAYA KUMAR, ADVOCATE) AND: 1 . THE ADJUDICATING AUTHORITY BY ITS CHAIRPERSON PREVENTION OF MONEY LAUNDERING, ROOM NO.26 4TH FLOOR, JEEVAM DEEP BUILDING, PARLIAMENT STREET NEW DELHI – 110 001. 2 . THE DEPUTY DIRECTOR ENFORCEMENT DIRECTORATE BANGALORE ZONAL OFFICE 3RD FLOOR, B-BLOCK BMTC, SHANTHINAGAR BANGALORE – 560 027. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARGUND