Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The SC allowed the appeal and set aside the impugned order dated 05.05.2021. The Court held that criminal courts are functus officio once a judgment or final order is signed and Section 362 CrPC bars alteration or review thereof except to correct clerical or arithmetical errors or where another statute expressly permits. A review petition filed under Order XLVII CPC in proceedings initiated under the CrPC was held not maintainable; the High Court lacked jurisdiction to entertain such review. The attempted recall/review did not qualify as permissible "procedural review" nor raised any fresh, unheard matter, and thus the challenged High Court order was quashed.
The SC allowed the appeal and set aside the impugned order dated 05.05.2021. The Court held that criminal courts are functus officio once a judgment or final order is signed and Section 362 CrPC bars alteration or review thereof except to correct clerical or arithmetical errors or where another statute expressly permits. A review petition filed under Order XLVII CPC in proceedings initiated under the CrPC was held not maintainable; the High Court lacked jurisdiction to entertain such review. The attempted recall/review did not qualify as permissible "procedural review" nor raised any fresh, unheard matter, and thus the challenged High Court order was quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
