Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The first proviso to Section 223(1) of the BNSS is mandatory, so the accused must be heard before cognizance is taken; safeguards under the Income-tax Act do not displace that requirement. The court applied the rule that a statutory act prescribed in a particular manner must be done only in that manner, and rejected the argument that pre-cognizance hearing is an empty formality. Because cognizance was taken after the BNSS came into force, Section 531 did not preserve the earlier procedure, and the applicable BNSS procedure governed. Non-compliance was therefore an illegality vitiating the proceedings, so the cognizance orders were set aside and the matter remitted for fresh consideration after hearing the accused.
The first proviso to Section 223(1) of the BNSS is mandatory, so the accused must be heard before cognizance is taken; safeguards under the Income-tax Act do not displace that requirement. The court applied the rule that a statutory act prescribed in a particular manner must be done only in that manner, and rejected the argument that pre-cognizance hearing is an empty formality. Because cognizance was taken after the BNSS came into force, Section 531 did not preserve the earlier procedure, and the applicable BNSS procedure governed. Non-compliance was therefore an illegality vitiating the proceedings, so the cognizance orders were set aside and the matter remitted for fresh consideration after hearing the accused.
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