Income Tax, HC Judgement Dated 18/09/2025 – Recovery by income tax department prior to conclusion of trial under PMLA is erroneous in Law

Case of ACIT vs State, HC Delhi Judgement Dated 18^th September 2025. HC held that application of income tax department for release of FDR towards tax liability not entertained until conclusion of trial under Prevention of Money Laundering Act (PMLA) since PMLA has an overriding effect over the provisions of Income Tax Act. 

(Link: HC Delhi Judgement Dated 18/09/2025)