Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
SC held that a complaint under Section 44(1)(b) of PMLA is governed by CrPC Sections 200-204, with Sections 223-226 also applicable. In the instant case, the Special Judge failed to provide the appellant an opportunity to be heard before taking cognizance of the offense. Consequently, the impugned order dated 20th April 2024 was set aside due to non-compliance with Section 223(1) of BNSS. The appellate court allowed the appeal, emphasizing procedural fairness and the mandatory requirement of hearing the accused prior to cognizance.
SC held that a complaint under Section 44(1)(b) of PMLA is governed by CrPC Sections 200-204, with Sections 223-226 also applicable. In the instant case, the Special Judge failed to provide the appellant an opportunity to be heard before taking cognizance of the offense. Consequently, the impugned order dated 20th April 2024 was set aside due to non-compliance with Section 223(1) of BNSS. The appellate court allowed the appeal, emphasizing procedural fairness and the mandatory requirement of hearing the accused prior to cognizance.
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