Section 223(1) BNSS Hearing Mandatory Before Cognizance Under Income-tax Act: Madras HC

Advertisement B. Siva Vs DCIT (Madras High Court) The Madras High Court considered two criminal original petitions challenging separate orders dated 20 February 2025 passed by the Additional Chief Metropolitan Magistrate (Economic Offences-I), Egmore, Chennai, whereby cognizance was taken of complaints filed by the Income Tax Department under Sections 277A and 278 of the Income-tax Act, 1961, and summons were issued to the accused. The proceedings arose after a search conducted by the Income Tax Department in respect of another assessee allegedly revealed inflated bottle purchases through b...