{"id":38144,"date":"2023-12-11T13:03:37","date_gmt":"2023-12-11T07:33:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karan-kothari-jewellers-p-ltd-v-state-of-west-bengal-2023-292-taxman-177-cal-hc\/"},"modified":"2023-12-11T13:03:37","modified_gmt":"2023-12-11T07:33:37","slug":"karan-kothari-jewellers-p-ltd-v-state-of-west-bengal-2023-292-taxman-177-cal-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karan-kothari-jewellers-p-ltd-v-state-of-west-bengal-2023-292-taxman-177-cal-hc\/","title":{"rendered":"Karan Kothari Jewellers (P.) Ltd. v. State of West Bengal (2023) 292 Taxman 177 (Cal.)(HC)"},"content":{"rendered":"<p>Revision application was filed challenging the proceedings before the Magistrate Court. The complaint was filed by Principal Director of Income-tax (Inv.) filed a complaint against assessee for offences under sections 277A and 278B. Warrant of arrest was issued against assessee. Court held that\u00a0 a senior officer of income-tax department was complainant, there would be no requirement of compliance with section 202 of Cr PC-Assessee is\u00a0 an artificial person and not a natural person, warrant of arrest could not be issued.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 277A : Offences and prosecutions-Falsification of books-or documents etc.-Principal Director of Income-tax (Inv.) filed a complaint against assessee for offences under sections 277A and 278B-Warrant of arrest was issued against assessee-A senior officer of income-tax department was complainant, there would be no requirement of compliance with section 202 of CrPC-Assessee is  an artificial person and not a natural person, warrant of arrest could not be issued. [S. 278B, Code of Criminal Procedure, 1973, S. 202, 305] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38144","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9Ve","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38144","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38144"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38144\/revisions"}],"predecessor-version":[{"id":38145,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38144\/revisions\/38145"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}