https://www.taxtmi.com/caselaws?id=793127 The Madras HC held that, before cognizance of complaints under the Income-tax Act, 1961, the accused must be given an opportunity of hearing under the first proviso to Section 223(1) of the Bharatiya Nagarik Suraksha Sanhita, 2023, and that this requirement is mandatory; non-compliance vitiates cognizance. It further held that where complaints were filed and cognizance taken after the Sanhita commenced, the new procedural regime applied at the cognizance stage even if investigation and sanction preceded commencement. On that basis, the cognizance orders were unsustainable and were set aside for fresh consideration according to law. en-us Fri, 05 Jun 2026 00:00:00 +0530 Thu, 11 Jun 2026 16:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793127 The Madras HC held that, before cognizance of complaints under the Income-tax Act, 1961, the accused must be given an opportunity of hearing under the first proviso to Section 223(1) of the Bharatiya Nagarik Suraksha Sanhita, 2023, and that this requirement is mandatory; non-compliance vitiates cognizance. It further held that where complaints were filed and cognizance taken after the Sanhita commenced, the new procedural regime applied at the cognizance stage even if investigation and sanction preceded commencement. On that basis, the cognizance orders were unsustainable and were set aside for fresh consideration according to law. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793127