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Income Tax - Highlights / Catch Notes

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Offences triable by Special Court - offences u/s 276C(1)/278 r.w. ...

Income Tax

January 12, 2024

Offences triable by Special Court - offences u/s 276C(1)/278 r.w.s. 278B/278E - ACMM had committed a grave illegality and irregularity of procedure by not only entertaining the application but also hearing detailed arguments on behalf of the proposed accused person, admittedly at a stage when cognizance was yet to be taken. In other words, learned ACMM appears to have not only committed a procedural irregularity but simultaneously also violated the law as declared by the Constitutional Courts. - HC

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