https://www.taxtmi.com/caselaws?id=209305 Prosecution for breach of the transfer-reporting requirements under the Income-tax Act did not require a prior show-cause notice, because the statutory scheme allowed the accused to raise all defences in the complaint proceedings and no anterior hearing was mandatory before a prima facie inquiry. The objection to Delhi territorial jurisdiction also failed, as the offence was not confined to the property's location and the complaint showed statutory enquiries and competent authority action in Delhi; an offence partly committed within one local area may be tried there if the averments disclose part of the offence occurred within that forum. The challenge to the complaint and revisional order was rejected. en-us Mon, 31 Jan 2011 00:00:00 +0530 Thu, 25 Jul 2013 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209305 Prosecution for breach of the transfer-reporting requirements under the Income-tax Act did not require a prior show-cause notice, because the statutory scheme allowed the accused to raise all defences in the complaint proceedings and no anterior hearing was mandatory before a prima facie inquiry. The objection to Delhi territorial jurisdiction also failed, as the offence was not confined to the property's location and the complaint showed statutory enquiries and competent authority action in Delhi; an offence partly committed within one local area may be tried there if the averments disclose part of the offence occurred within that forum. The challenge to the complaint and revisional order was rejected. Case-Laws Indian Laws Mon, 31 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209305