Reopening assessments beyond four years requires nondisclosure of material facts; mere change of opinion or general allegations invalidates reassessme...
After issuance of process in a complaint under s. 138 NI Act, the Magistrate has no jurisdiction to discharge the accused by reconsidering maintainability, since the stage of dismissal under s. 203 CrPC stands concluded and the case must proceed under the Chapter XX CrPC procedure to its logical end; accordingly, the discharge order was set aside and the proceeding restored. The question whether the complaint is maintainable, including any objection about non-impleadment of the company, was left open to be decided by the trial court at final hearing. - HC
After issuance of process in a complaint under s. 138 NI Act, the Magistrate has no jurisdiction to discharge the accused by reconsidering maintainability, since the stage of dismissal under s. 203 CrPC stands concluded and the case must proceed under the Chapter XX CrPC procedure to its logical end; accordingly, the discharge order was set aside and the proceeding restored. The question whether the complaint is maintainable, including any objection about non-impleadment of the company, was left open to be decided by the trial court at final hearing. - HC
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