Co-operative society's mandatory reserve and share capital fixed deposits with banks-interest treated as business income under 80P(2)(a)(iii) deductio...
Income tax reassessment reopening after four years on investigation tip, without s.147 proviso disclosure failure, struck down as borrowed satisfactio...
HC, exercising jurisdiction under Section 482 CrPC, declined to interfere with the Special Court's order taking cognizance. Relying on settled law that cognizance is of the offence and not the offender, and that interference with cognizance orders is permissible only if they are perverse or unsupported by material, HC held that the Special Court had duly applied its mind to the complaint, police report and accompanying material. The impugned order disclosed sufficient grounds to proceed and summon the accused, and contained no illegality, infirmity or perversity. Consequently, the petition challenging the cognizance order was dismissed and the proceedings before the Special Court were permitted to continue.
HC, exercising jurisdiction under Section 482 CrPC, declined to interfere with the Special Court's order taking cognizance. Relying on settled law that cognizance is of the offence and not the offender, and that interference with cognizance orders is permissible only if they are perverse or unsupported by material, HC held that the Special Court had duly applied its mind to the complaint, police report and accompanying material. The impugned order disclosed sufficient grounds to proceed and summon the accused, and contained no illegality, infirmity or perversity. Consequently, the petition challenging the cognizance order was dismissed and the proceedings before the Special Court were permitted to continue.
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