AFM QUESTIONS BY Advocate Sreemannarayana Mallela, M.Com., LL.M.

Описание: CBI, ED, Tax & Financial Crimes Litigation Profile
Advocate Sreemannarayana Mallela, M.Com., LL.B., LL.M.
Advocate Sreemannarayana Mallela is a seasoned Tax Litigation and Financial Crimes Advocate, with extensive experience in handling CBI cases, Enforcement Directorate (ED) matters, and complex economic offence litigation, alongside direct and indirect tax disputes.

With a rare combination of deep financial expertise and advanced legal qualifications, he represents individuals, professionals, business entities, and public institutions facing investigations and prosecutions under economic and financial laws.
Core Practice Areas
🔹 CBI & Economic Offences Litigation
Defence and representation in cases investigated by the Central Bureau of Investigation (CBI)
Matters involving financial fraud, corruption allegations, banking irregularities, and economic offences
Assistance during preliminary enquiry, FIR stage, investigation, and trial proceedings
Representation before Special CBI Courts and Trial Courts
🔹 Enforcement Directorate (ED) Cases
Litigation under the Prevention of Money Laundering Act (PMLA)
Defence against ED summons, attachment proceedings, and prosecution complaints
Handling provisional attachment of properties and bank account freezing matters
Representation before Special PMLA Courts, Appellate Authorities, and High Courts
🔹 Tax & Financial Crimes Litigation
Criminal and quasi-criminal proceedings arising out of Income-tax, GST, Customs, and FEMA violations
Defence in cases involving alleged tax evasion, bogus transactions, benami issues, and shell entities
Challenging coercive recovery, illegal attachments, and abuse of investigative powers
Tax Litigation & Regulatory Practice
Appeals and writ litigation under Income-tax Act, CGST/SGST Acts, Customs Act, FEMA, and allied laws
Representation before CIT(A), ITAT, GST Appellate Authorities, High Courts, and statutory forums
Advisory on search & seizure cases, reassessment proceedings, penalties, and prosecution matters
Expertise in international taxation, transfer pricing, cross-border transactions, and compliance disputes
Professional Strength
✔ Strong background in commerce, taxation, and law
✔ Ability to analyse financial data, audit trails, and complex transactions
✔ Strategic defence in high-stake financial crime investigations
✔ Client-centric approach with emphasis on legal protection, due process, and constitutional safeguards
✔ Experience representing the general public, professionals, SMEs, and institutions
Approach & Commitment
Advocate Sreemannarayana Mallela is committed to protecting the rights and liberty of individuals facing powerful investigative agencies. His practice focuses on ensuring that investigations remain within the bounds of law, procedural safeguards are respected, and justice is delivered without misuse of authority.
He is widely recognised for his clear legal strategy, precise drafting, and effective courtroom representation in sensitive and complex financial crime matters.🔹 General Legal Awareness.