Kerala HC: Revisional Power U/S 263 Not Invocable When AO Grants Sec 32AC Deduction After Inquiry || J&K&L HC: Section 359 BNSS Doesn’t Limit High Court’s Inherent Power U/S 528 to Quash FIRs || Bombay HC: BMC Ban on Footpath Cooking via Gas/Grill Doesn’t Apply to Vendors Using Induction || Madras HC: Buyer Not Liable for Seller’s Tax Default; Purchase Tax Can’t Be Imposed under TNGST Act || Kerala HC: Oral Allegations Alone Insufficient to Sustain Bribery Charges Against Ministers || Delhi HC: CCI Cannot Levy Interest Retrospectively Before Valid Service of Demand Notice || Delhi HC: VC Rules Don’t Shield PMLA Accused From Physically Appearing Before ED in Probe || SC: If Complaint Reveals Cognizable Offence, Magistrate May Order FIR Registration U/S .156(3) CrPC || SC: Private Buses Can’t Operate on Inter-State Routes Overlapping Notified State Transport Routes || Delhi HC: Writ Petition Not Maintainable Against Provisional Attachment When PMLA Remedy Exists

Search Results for Tag : roving inquiry

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ITAT, Delhi: AO Cannot Undertake Fishing or Roving Inquiry Under Guise of Re-Assessment(12.01.2022)

Income Tax Appellate Tribunal (ITAT), Delhi has held that the Assessing Officer under guise of power to re-open Assessment cannot undertake a fishing .....

Tags : Income Tax Appellate Tribunal, Fishing or Roving Inquiry

MP High Court: No ‘Roving Inquiry’ While Exercising Jurisdiction U/s 482 CrPC(14.03.2017)

Madhya Pradesh High Court has held that while exercising jurisdiction of section 482 of Criminal Procedure Code, Courts cannot indulge in a “roving in.....

Tags : Madhya Pradesh High Court, roving inquiry, Criminal Procedure Code