Tax Investigations and Right Against Self-Incrimination: Balancing Legal Safeguards
by Harshdeep Khurana*, Rachit Jain** and Dhanur Gupta***
right against self-incrimination
Qualified Privilege in Section 132, Evidence Act doesn’t grant complete immunity to witness who made self- incriminating statements: SC
The Court further held that there cannot be an absolute embargo on the Trial Court to initiate process under Section 319 CrPC., merely because a person, who though appears to be complicit, has deposed as a witness.
“Accused’s right to lead defense evidence cannot be curtailed”; J&K High Court sets aside conviction; remands Acid Attack case to Trial Court
“Right to fair trial, presumption of innocence unless proven guilty and proof by the prosecution of its case beyond any reasonable doubt are the fundamentals of our criminal jurisprudence.”