2026 (7) TMI 432

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....he Petitioner has challenged the legality and validity of the order dated 17th January, 2025 passed by the learned Additional Chief Judicial Magistrate, 38th Court, Ballard Pier, Mumbai. 3) It is the submission of Mr. Jagtiani, learned Senior Counsel appearing for the Petitioner that although the learned Additional Chief Judicial Magistrate has observed that an accused has no right of hearing prior to the issuance of process, Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023 specifically provides that where a complaint is made in writing, the Magistrate shall not take cognizance of the offence without giving the accused an opportunity of being heard. Mr. Jagtiani, learned Senior Counsel has also placed reliance upon the judgmen....

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....said Petition, in paragraph 10 of the order, observed as under : "10 As far as the issue of criminal prosecution is concerned, we see no reason to entertain the Petition. The Petitioner was aware of the fact that there are proceedings where the income has been assessed to tax and an assessment order has been passed. That was adverse to the interest of the Petitioner and therefore an Appeal was filed. In the substantive Appeal, an application for stay was filed and that was also heard and decided. In the meanwhile, the penalty proceedings were initiated. Even those concluded against the Petitioner and Appeal has been filed to challenge the order in the same. Even therein, an application for stay was filed and on which, orde....