TMI Blog2023 (6) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... ly affects him. 3. We have heard learned Counsel for the parties. We are of the view that the applicant may have something to say. Hence we grant leave to the applicant to prefer appeal against the order dated 3rd April, 2023. 4. Accordingly this application being CAN 2 of 2023 is allowed. Re: CAN 1 of 2023 5. CAN 1 of 2023 has been filed by the appellants seeking condonation of delay of 32 days in filing this appeal. 6. Learned counsel for the appellant has referred to the explanation which has been furnished in the application and also has made submission in respect of the explanation for the delay. 7. We find that the delay in filing this appeal has been sufficiently explained and the appellant was prevented from filing the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. When this matter is brought to the notice of this Court, the authorities of the respondent were well advised that they had no jurisdiction to issue notices to the learned advocates calling for information regarding their clients as the information given by the clients is a privileged communication given to an advocate. At this juncture, it is relevant to take note of the decision of the Hon'ble Supreme Court in State of Punjab v. Sodhi Sukhdev Singh reported in AIR 1961 SC 493 wherein the Hon'ble Supreme Court held that Sections 126 and 129 of the Evidence Act protect the communications between a lawyer and a client made during the employment of the lawyer. It is a settled legal position that a communication is privileged if it is mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the four corners of law. The police authorities have been directed to investigate and the observation of the court is to investigate about filing of fake cases. Unfortunately, the authorities of the Anti Fraud Department have misconstrued and misunderstood the scope of the direction which is clear from the notice issued under Section 160 Cr.P.C. to the Directors of various assessees. In those notices the FIR No.260 dated 30.09.2022 has been referred which has been registered by the Hare Street Police Station. Pursuant to the orders passed by the learned Single Bench of this court and without disclosing any details concerning the concerned assessee, the standard format has been adopted by the Anti Fraud Department by issuing notices under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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