Offence punishable u/s 276CC - Non filing of return - ...

Court Rules: Criminal Appeals Not Convertible to Revision Petitions Against Discharge Orders u/s 397(1).

September 3, 2022

Case Laws Income Tax HC

Offence punishable u/s 276CC - Non filing of return - Maintainability of criminal appeals against Magistrate orders - Stoppage of proceedings - the orders under challenge passed by the Magistrate, stopping proceedings and releasing the accused, is nothing but an order of discharge, which is challengeable under the revisional provisions of Section 397(1) of Cr.P.C. - The question of giving permission to the appellant for converting the criminal appeals into criminal revision petition cannot be granted here, as the respondents will lose an opportunity of appeal to the High Court - HC

View Source

← Previous Next →

Offence punishable u/s 276CC - Non filing of return - ...

Court Rules: Criminal Appeals Not Convertible to Revision Petitions Against Discharge Orders u/s 397(1).

September 3, 2022

Case Laws Income Tax HC

You may also like:

Maintainability of Revision Petition before the High Court when the petitioner has alternate remedies as per the - an ex-parte decree was passed against the respondent -...

The High Court considered the maintainability of an appeal against an Order-in-Original and jurisdiction to pass an order in appeal under the Finance Act, 1994. The...

The ITAT allowed the assessee's appeal, holding that contributions made to the unrecognized provident fund and unapproved pension fund were eligible for deduction under...

The High Court dismissed the criminal revision petition filed by the petitioners challenging the order rejecting their discharge petition in a money laundering case. The...

Locus standi of the appellant to prefer the appeal, the applicability of Section 195(1)(b) CrPC, and the correctness of the High Court's order for de novo proceedings...

Revision u/s 264 - Petitioners after dismissal of the earlier petition by this Court against the same assessment order without filing any statutory Appeal before the CIT...

The petitions were dismissed due to delay, laches, and failure to avail the alternate efficacious remedy of revision petitions u/s 397 of CrPC. The inherent powers u/s...

The High Court held that the petitioner should avail the statutory remedy of appeal against the order u/s 201(1) raising a demand and interest u/s 201(1A) for...

The Rajasthan High Court held that the petition challenging an assessment order was not maintainable as the petitioner failed to file an appeal within the prescribed...

Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates...

Petition for discharge u/s 245(2) Cr.P.C. dismissed in offences u/s 135(1)(a) and 135(1)(b) of Customs Act, 1962 relating to improperly imported gold bars. At charge...

The High Court dismissed the criminal revision petition filed by the petitioner against the conviction u/s 277 of the Income Tax Act, 1961. The court upheld the...

Scope of the DTVSV scheme - As under the DTVSV Act, 2020 each appeal, writ petition or SLP is treated as a separate dispute which is evident from Section 2(1)(j) read...

The Chhattisgarh High Court considered the maintainability of a petition challenging an order issued u/s 73(1) of the GST Act. The court noted that the order was...

HC quashed the revisional order regarding maintainability u/s 108 of U.P. GST Act, 2017. The court clarified that Section 108(2) language "order has been subject to...

Quick Updates: