PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. INDRANI PATNAIK
ITA/4/2021HC Orissa21 Nov 2024
Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO
Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42
173(5) Cr.PC. PMLA does not
define "complaint" but "complaint is defined under Section
2(4) CrPC as allegation made orally or written to be Magistrate
for taking action against the persons who have committed the
offence.
25. PMLA is a Special Act. The provisions of the said Act are
mandatory. They have to be applied as it. Being
