Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC dismissed the application under Section 482 CrPC challenging dismissal of a complaint for want of prosecution. The court held that repeated absence of the complainant, failure to avail statutory remedies, and unexplained delay did not constitute procedural irregularity warranting extraordinary judicial intervention. The applicant's own conduct in failing to appear and prosecute the complaint precluded equitable relief. The court emphasized that inherent powers cannot be exercised to circumvent statutory provisions or revive proceedings already concluded, particularly where specific remedies exist and the default is attributable to the party seeking relief.
HC dismissed the application under Section 482 CrPC challenging dismissal of a complaint for want of prosecution. The court held that repeated absence of the complainant, failure to avail statutory remedies, and unexplained delay did not constitute procedural irregularity warranting extraordinary judicial intervention. The applicant's own conduct in failing to appear and prosecute the complaint precluded equitable relief. The court emphasized that inherent powers cannot be exercised to circumvent statutory provisions or revive proceedings already concluded, particularly where specific remedies exist and the default is attributable to the party seeking relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
