Offence under Section 277 - Jurisdiction - in the event of ...
Case Laws Income Tax
February 2, 2021
Offence under Section 277 - Jurisdiction - in the event of accused being an individual, if the said accused has a temporary residence within the jurisdiction of the Magistrate, again merely because he does not have a permanent residence, there is no enquiry which is required to be conducted under Section 202 of Cr.P.C. It would, however, be required for the Magistrate to in the event of issuance of summons/process record as to why the enquiry under Section 202 of Cr.P.C is not being held - HC
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