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76-Year-Old PMLA Noticee Need Not Personally Appear Before ED Unless Required: Calcutta HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 7361
Case Name
Kishori Lal Jaiswal Vs Union of India & Ors. (Calcutta High Court)
Date of Judgement/Order
Only available for paid members
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Kishori Lal Jaiswal Vs Union of India & Ors. (Calcutta High Court)

The Calcutta High Court disposed of a writ petition in which the petitioner sought a direction permitting the Enforcement Directorate (ED) to examine him either through virtual mode or at the Kolkata Zonal Office instead of requiring his personal appearance at Jalandhar. The petitioner stated that the ED had issued a notice dated 26 May 2026 under Section 50(2)(3) of the Prevention of Money Laundering Act (PMLA) directing him to appear on 2 June 2026, but the notice was received only on 2 June 2026 at 4:53 p.m., after the scheduled time, preventing his appearance. He immediately informed the ED by email.

The petitioner further submitted that he is 76 years old, suffers from various ailments, and had been admitted to hospital on several occasions. He also stated that he was unable to attend the subsequent hearing fixed on 10 June 2026 due to hospitalization. Expressing willingness to cooperate with the investigation, the petitioner offered to submit the required documents by email and requested permission to appear either through video conferencing or before the Kolkata Zonal Office. He also relied on an earlier order of the High Court permitting examination at the Kolkata Zonal Office in another case.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,925

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