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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 ...
The proviso to Section 223(1) of the BNSS requires an accused to be heard before cognizance is taken of an offence on a complaint. Enforcement Directorate complaints under the PMLA filed after the BNSS commenced are subject to the complaint procedure in Chapter XVI of the BNSS. Applying the repealed procedural code on authorities based on different facts was not appropriate. Cognizance taken without prior hearing was treated as illegal, so the cognizance and consequent rejection of discharge were set aside and the complaint restored for lawful proceedings.
The proviso to Section 223(1) of the BNSS requires an accused to be heard before cognizance is taken of an offence on a complaint. Enforcement Directorate complaints under the PMLA filed after the BNSS commenced are subject to the complaint procedure in Chapter XVI of the BNSS. Applying the repealed procedural code on authorities based on different facts was not appropriate. Cognizance taken without prior hearing was treated as illegal, so the cognizance and consequent rejection of discharge were set aside and the complaint restored for lawful proceedings.
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TaxTMI 
TaxTMI 
of 4915 
