Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Section 223(1) BNSS requires a proposed accused to be heard before cognizance of a PMLA complaint where the BNSS governs the cognizance stage. Section 44(1)(b) PMLA permits direct cognizance without committal but does not displace incorporated complaint safeguards; Sections 46 and 65 preserve criminal procedure unless inconsistent with the PMLA. Section 71 operates only upon inconsistency. Registration or listing of a complaint before BNSS commencement is administrative, not a pending inquiry under the saving clause, absent judicial application of mind. Non-compliance with the hearing requirement renders cognizance invalid and requires reconsideration from that stage; the hearing addresses prima facie cognizance, not trial merits.
Section 223(1) BNSS requires a proposed accused to be heard before cognizance of a PMLA complaint where the BNSS governs the cognizance stage. Section 44(1)(b) PMLA permits direct cognizance without committal but does not displace incorporated complaint safeguards; Sections 46 and 65 preserve criminal procedure unless inconsistent with the PMLA. Section 71 operates only upon inconsistency. Registration or listing of a complaint before BNSS commencement is administrative, not a pending inquiry under the saving clause, absent judicial application of mind. Non-compliance with the hearing requirement renders cognizance invalid and requires reconsideration from that stage; the hearing addresses prima facie cognizance, not trial merits.
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TaxTMI 
TaxTMI 
of 4905 
