https://www.taxtmi.com/caselaws?id=395255 Criminal complaints under the Income-tax Act were not barred by limitation because offences under sections 276C(1), 277 and 278 fell within the Economic Offences (Inapplicability of Limitation) Act, 1974, so Chapter XXXVI CrPC did not apply. The complaints were based on search and seizure material, and disputed questions such as alleged suppression of sale consideration were left for trial, not quashing. The transfer of the matters from the Economic Offences Court to the Sessions Court was also upheld: in the absence of a designated Special Court, a Sessions Court could proceed without formal committal, and no legal prejudice was shown from the altered appellate or revisional route. en-us Tue, 12 May 2020 00:00:00 +0530 Wed, 19 Aug 2020 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395255 Criminal complaints under the Income-tax Act were not barred by limitation because offences under sections 276C(1), 277 and 278 fell within the Economic Offences (Inapplicability of Limitation) Act, 1974, so Chapter XXXVI CrPC did not apply. The complaints were based on search and seizure material, and disputed questions such as alleged suppression of sale consideration were left for trial, not quashing. The transfer of the matters from the Economic Offences Court to the Sessions Court was also upheld: in the absence of a designated Special Court, a Sessions Court could proceed without formal committal, and no legal prejudice was shown from the altered appellate or revisional route. Case-Laws Indian Laws Tue, 12 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395255