Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
HC determined the arrest unlawful due to failure to comply with Section 50 CrPC's mandate of "forthwith" communication of arrest grounds. The court distinguished between 'grounds of arrest' and 'reasons for arrest', emphasizing that grounds must convey specific facts enabling defense against custodial remand and bail application. While formal arrest occurred at 6:30 PM via arrest memo, the investigating officer's failure to simultaneously serve arrest grounds violated both Section 50 CrPC and Article 22(1) of the Constitution. The court established that "forthwith" requires immediate and concurrent communication of arrest grounds to protect against arbitrary liberty deprivation. The petition challenging the arrest's validity was consequently allowed.
HC determined the arrest unlawful due to failure to comply with Section 50 CrPC's mandate of "forthwith" communication of arrest grounds. The court distinguished between 'grounds of arrest' and 'reasons for arrest', emphasizing that grounds must convey specific facts enabling defense against custodial remand and bail application. While formal arrest occurred at 6:30 PM via arrest memo, the investigating officer's failure to simultaneously serve arrest grounds violated both Section 50 CrPC and Article 22(1) of the Constitution. The court established that "forthwith" requires immediate and concurrent communication of arrest grounds to protect against arbitrary liberty deprivation. The petition challenging the arrest's validity was consequently allowed.
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