https://www.taxtmi.com/caselaws?id=756220 A Special Court constituted under Section 280A of the Income-tax Act and presided over by a Judicial Magistrate First Class remains a Magistrate court for the purpose of Section 377 CrPC. Because Section 377 distinguishes sentences passed by a Magistrate from those passed by any other court, an appeal by the Income Tax Department against inadequacy of sentence from convictions under Chapter XXII of the Income-tax Act lay to the Court of Session, not directly to the High Court. The court therefore treated the High Court route as not maintainable and relegated the parties to the jurisdictional Sessions Court. en-us Fri, 12 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756220 A Special Court constituted under Section 280A of the Income-tax Act and presided over by a Judicial Magistrate First Class remains a Magistrate court for the purpose of Section 377 CrPC. Because Section 377 distinguishes sentences passed by a Magistrate from those passed by any other court, an appeal by the Income Tax Department against inadequacy of sentence from convictions under Chapter XXII of the Income-tax Act lay to the Court of Session, not directly to the High Court. The court therefore treated the High Court route as not maintainable and relegated the parties to the jurisdictional Sessions Court. Case-Laws Income Tax Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756220