VALLABH TEXTILES Vs. SENIOR INTELLIGENCE OFFICER

JUDGEMENT

(1.) The sole question which arises for our consideration is: whether the cumulative sum of Rs.1,80,10,000.00 deposited on behalf of the petitionerconcern, during search proceedings carried out between 16/2/2022 and 17/2/2022, was a voluntary act or not.

(2.) The petitioner claims, that the aforementioned amount was deposited in four (4) tranches, between 01:28 A.M. and 07:03 A.M. on 17/2/2022.

(3.) It is the petitioner's case, that the search commenced at about 03:30 PM on 16/2/2022 and ended at 09:30 AM on 17/2/2022.