https://www.taxtmi.com/caselaws?id=444056 Where accused persons reside beyond the Magistrate's territorial jurisdiction, the amended Section 202 CrPC requires postponement of process and an inquiry or investigation before summons is issued. The text also states that a complaint arising from a business dispute over TDS deduction and non-deposit must disclose the essential ingredients of cheating, criminal breach of trust, or criminal conspiracy; absent deception from inception, dishonest inducement, or entrustment, criminal prosecution is not justified. The operative point is that non-compliance with Section 202 and absence of a prima facie criminal case make continuation of the proceeding unsustainable and amount to abuse of process. en-us Tue, 03 Oct 2023 00:00:00 +0530 Sat, 07 Oct 2023 23:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444056 Where accused persons reside beyond the Magistrate's territorial jurisdiction, the amended Section 202 CrPC requires postponement of process and an inquiry or investigation before summons is issued. The text also states that a complaint arising from a business dispute over TDS deduction and non-deposit must disclose the essential ingredients of cheating, criminal breach of trust, or criminal conspiracy; absent deception from inception, dishonest inducement, or entrustment, criminal prosecution is not justified. The operative point is that non-compliance with Section 202 and absence of a prima facie criminal case make continuation of the proceeding unsustainable and amount to abuse of process. Case-Laws Income Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444056