Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
HC found the arrest illegal because the mandatory safeguards were not followed: the arrest memo did not show that the grounds of arrest were furnished in writing as an annexure, the alleged grounds carried no separate CBIC-DIN, and the memo did not properly record the place of arrest or service of the grounds on the nominated relative with the prescribed details. The Court also held that the remand order was mechanical, as the Magistrate relied on the seriousness of the offence without examining whether the arrest safeguards had been complied with. On that basis, the arrest, detention and remand were quashed and habeas corpus was held maintainable despite remand.
HC found the arrest illegal because the mandatory safeguards were not followed: the arrest memo did not show that the grounds of arrest were furnished in writing as an annexure, the alleged grounds carried no separate CBIC-DIN, and the memo did not properly record the place of arrest or service of the grounds on the nominated relative with the prescribed details. The Court also held that the remand order was mechanical, as the Magistrate relied on the seriousness of the offence without examining whether the arrest safeguards had been complied with. On that basis, the arrest, detention and remand were quashed and habeas corpus was held maintainable despite remand.
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