Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Statutory requirement of a written complaint for offences under...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fail.
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Statutory requirement of a written complaint for offences under the Securities Contracts (Regulation) Act governs court cognizance, even where police may investigate a cognizable offence. A police report cannot support cognizance by the Sessions Court, although investigation material may be used by the competent authority to file a compliant complaint before the appropriate court; the related FIR proceedings were quashed without barring fresh lawful action. Criminal breach of trust requires entrustment and dishonest misappropriation, while cheating requires dishonest inducement for delivery of property. Allegations concerning dabba trading lacked these ingredients, including proof of loss or wrongful gain, so proceedings for those offences were quashed while investigation of remaining offences continued.
Statutory requirement of a written complaint for offences under the Securities Contracts (Regulation) Act governs court cognizance, even where police may investigate a cognizable offence. A police report cannot support cognizance by the Sessions Court, although investigation material may be used by the competent authority to file a compliant complaint before the appropriate court; the related FIR proceedings were quashed without barring fresh lawful action. Criminal breach of trust requires entrustment and dishonest misappropriation, while cheating requires dishonest inducement for delivery of property. Allegations concerning dabba trading lacked these ingredients, including proof of loss or wrongful gain, so proceedings for those offences were quashed while investigation of remaining offences continued.
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