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Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Pre-cognizance hearing under the Bharatiya Nagarik Suraksha Sanhita is examined in relation to prosecution complaints under the Prevention of Money Laundering Act, 2002. The note states that BNSS provisions on complaints and cognizance apply where the PMLA contains no inconsistent provision. It describes the proviso to section 223(1) as barring cognizance without first hearing the proposed accused, and characterises non-hearing as an illegality rather than a curable irregularity requiring proof of prejudice. It records that the cognizance order was set aside and the matter restored for reconsideration after hearing the petitioners.
Pre-cognizance hearing under the Bharatiya Nagarik Suraksha Sanhita is examined in relation to prosecution complaints under the Prevention of Money Laundering Act, 2002. The note states that BNSS provisions on complaints and cognizance apply where the PMLA contains no inconsistent provision. It describes the proviso to section 223(1) as barring cognizance without first hearing the proposed accused, and characterises non-hearing as an illegality rather than a curable irregularity requiring proof of prejudice. It records that the cognizance order was set aside and the matter restored for reconsideration after hearing the petitioners.
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TaxTMI 
TaxTMI 
