Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
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Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC
Cognizance of a time-barred complaint under s.138 NI Act was held impermissible unless the court first records satisfaction of "sufficient cause" and condones the delay, as the proviso makes condonation a condition precedent and limitation-linked proceedings do not validly enter the court's file without such condonation. The view that condonation and cognizance are interchangeable was rejected as contrary to the statutory mandate, particularly where the complainant wrongly asserted timely filing. The magistrate's cognizance taken before condoning a two-day delay was set aside and the refusal to quash was reversed; appeal allowed. - SC
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