High Court of Karnataka Allows Income Tax Department's Appeal Against Acquittal in Section 276CC Case — Magistrate's Closure Order Set Aside for Non-Compliance with Mandatory Pre-Cognizance Notice Under Section 279(1) of Income Tax Act. The court held that the requirement of sanction under Section 279(1) is a condition precedent for taking cognizance, not for filing the complaint, and the Magistrate's closure order was premature.
19 Jul 2022The Income Tax Department filed multiple criminal appeals against the order dated 03.04.2021 passed by the Magistrate of JMFC-III Court, Belagavi, rec...






