Cognizance of offences: only courts not inferior to Judicial Magistrate of the first class may try offences under the Act. No court inferior to a Judicial Magistrate of the first class shall try any offence under the Income tax Act, confining trial jurisdiction to courts at or ... Summary
Cognizance of offences: only courts not inferior to Judicial Magistrate of the first class may try offences under the Act.
No court inferior to a Judicial Magistrate of the first class shall try any offence under the Income tax Act, confining trial jurisdiction to courts at or above that competence and excluding lower forums from taking cognizance of statutory offences.
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