Rani @ Sunita Ashtikar Vs Competent Authority (Appellate Tribunal Under Safema At New Delhi)
Spouse of NDPS Convict Fails to Prove Lawful Income – Tribunal Upholds Asset Freezing- No Proof of Legitimate Income – NDPS Tribunal Upholds Attachment of Raipur Properties- Cash Gifts & Unverified Loans Rejected – Tribunal Confirms Seizure of Assets under NDPS Act
FPA-ND-60/MUM/2016, decided on 29.10.2025
The Appellant challenged confirmation of property freezing under NDPS Act after her husband’s conviction for possession of 49 kg ganja. She claimed the Raipur properties, vehicles, & household items were bought from her savings, gifts, & sale of her late mother’s assets.
The Tribunal, after examining her bank statements & ITRs, noted heavy unexplained cash deposits & absence of corroborative evidence such as sale deeds, bank statements of donors, or loan documents. It held that mere filing of ITRs cannot prove legitimate sources of income, nor can undocumented cash transactions be accepted, particularly in light of Section 269SS of the Income-tax Act which bars cash loans beyond ₹20,000.
The Tribunal found the explanations for purchase of both residential properties, vehicles, & household items to be inconsistent & unsupported. The alleged sale of the car before freezing was also rejected as there was no transfer of registration nor evidence of receipt of sale consideration.
