Mains Practice Questions

Case Study

Anjali Verma, a young and highly motivated Indian Revenue Service (IRS) officer, has been assigned to the Enforcement Directorate (ED) for over a year. She is a diligent and conscientious officer, known for her hard work and commitment to upholding the law. Recently, Anjali was tasked with overseeing an operation involving the raid of a well-known business conglomerate in the city. The company, owned by an influential businessman, is suspected of large-scale tax evasion, money laundering, and illegal financial transactions.

As the raid unfolds, Anjali’s team discovers significant evidence of financial irregularities, including hidden assets and unreported foreign bank accounts. However, just as the raid is about to conclude, Anjali receives an anonymous phone call suggesting that a close relative of hers, who works at a senior position in the same conglomerate, might be involved in the illicit activities. The caller, however, provides no concrete proof, only a vague assertion.

Anjali is now at a moral and professional crossroads. She has always been fiercely dedicated to her role, ensuring that justice is done, regardless of the social or political consequences. However, this new revelation about her relative raises concerns for her personal life. Anjali fears that pursuing the investigation against her relative could cause her family immense distress and create a personal conflict, potentially affecting her career and her relationship with her relatives.

The business empire is well-connected in both business and political circles, and there are pressures from influential figures suggesting that the raid should be concluded swiftly with minimal fallout. Despite this, Anjali feels compelled to continue the investigation, as she believes that the evidence uncovered so far indicates serious financial crimes.

Her immediate superior has asked her to provide a report on the raid and suggested that the case be handled carefully, without any unnecessary escalation. Anjali is under intense pressure to balance the integrity of the investigation with the personal and professional repercussions she might face if she pursues her relative’s involvement in the case.

Questions:

1. What are the key ethical dilemmas involved in the situation?

2. What would be the most appropriate course of action for Anjali, also discuss what ethical framework should guide her to resolve ethical dilemmas.

3. What long-term strategies can be implemented to support investigation officers in maintaining professional integrity and impartiality in high-profile investigations?