Home Highlights May 2012 Year 2012 This

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1. Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court...

2. Adjudicating Authority under FEMA - The High Court clarified that the Adjudicating Authority is not a persona designata, but a designation empowered by the Act. The...

3. Warrant issued in joint name - if an authorization has been issued under Section 132 or requisition under Section 132A in the name of more than one person, the...

4. Maintainability of Criminal proceedings - illegal allotment of shares - illegal appointment of petitioner as a director and transfer of shares - The court highlighted...

5. Revision u/s 263 - period of limitation - whether the assessment order for AY 2015-16, issued on 31st March, 2023, was barred by the limitation prescribed in Section...

6. Power of Adjudicating Authority(AA) - RP has approved by the COC - The AA has neither jurisdiction to pass any order with regard to any matter pending before the Court...

7. Reopening of assessment u/s 147 - appropriate authority for issuance of the notice - The High Court found merit in the petitioner's argument regarding the lack of...

8. For making assessment u/s. 158BC, it is not necessary to issue authorization u/s. 132 or make requisition u/s. 132A separately in the name of each person - Authorization...

9. Dishonor of Cheque - Though, the Court has the power to quash the criminal complaint filed u/s 138 of the N.I. Act on the legal issues like limitation, etc. Criminal...

10. Validity of criminal proceedings initiated - Non-payment of GST - non-appearance at any date against four summons issued to the accused - The documents on record clearly...

11. Non-compliance with the orders of High Court - direction to extend the AAD as mentioned in Notification No. 39/2018 Custom (ADD) - nothing prevented the respondents from...

12. Dishonor of Cheque - insufficiency of funds - HC has quashed the entire criminal proceedings - the High Court has grossly erred in quashing the criminal proceedings by...

13. Prayer for being excused of any criminal liability and relieved of the alleged defaults complained of by the Registrar of Companies (ROC) - section 463(2) of the...

14. Non remittence of TDS in time - penal action initiated by the Income Tax Department against the petitioners - criminal proceedings - the petitioners though deducted tax...

15. Stay granted by AO in term of CBDT circular - Whether stay shall vacated automatically after six month in view of decision of Supreme Court in the case of Asian...