No Criminal Case Based on Unverified Swiss Account Docs from Foreign Govt

Anurag Dalmia Vs ITO (Delhi High Court)

No criminal action merely on basis of unauthenticated documents from Foreign Govt regarding Swiss Bank account of assessee in absence of wrongdoing

Conclusion: Merely on some unauthenticated information received from a third Country with no material evidence, was not sufficient to make out a prima facie case and there could not be a presumption that a person had committed any wrongdoing. Thus, no proceedings against assessee under Section 276C, 276D and 277.

Held: Assessee had sought quashing of

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