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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

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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