...recording the GD entry and before lodging the formal first information report was only in the nature of a preliminary inquiry before investigation. Secondly, the mere mention of a wrong section in the GD...apparent from the GD entry wherein he stated that he was taking action under Section 157 of the Code of Criminal Procedure. The submission that a wrong section was mentioned in the GD entry by him was...not by itself conclusive as it is for the court to frame charges having regard to the material on record. Even if a wrong section is mentioned in the FIR, that does not prevent the court from framing...

...under Section 201 IPC, the Magistrate has simply to commit for trial before the Court of Session. If, by error, a wrong section of the Penal Code is quoted, he may look into that aspect. Shri Mulla...that no prima facie case has been made out for commitment. Admittedly, one of the offences in the charge-sheet is Section 201 IPC which is exclusively triable by a Sessions Court. Counsel argued that...under Section 306 CrPC approvers (there are two in this case) shall be examined as witnesses in the Court of the Magistrate taking cognizance of the offence, and to cross-examine them the accused needs...

...Magistrate has carefully recorded that he is passing no opinion whatsoever on the merits of the case. The Magistrate applied the wrong section in initiating proceedings and therefore the order cannot stand...parties. As that was also the way to first party's own house he prayed to the Magistrate to take action. It seems that action was asked for under Section 147 of the Cr PC. Obstruction of a public...proceedings from the date of complaint, the Magistrate subsequently dismissed the application on the ground of 3, months' limitation as mentioned in the proviso to Section 147, cl. (2) of the Cr PC. The...

..., contended that the mention of a wrong section in itself did not give rise to the jurisdiction under section 263. It was also contended on behalf of the assessee before the Tribunal that the show-cause...Badar Durrez Ahmed, J.:— This appeal by the Revenue under section 260A of the Income-tax Act, 1961, arises...fact that the Tribunal held that the order passed by the Commissioner of Income-tax under section 263 of the said Act was without jurisdiction.2. The Commissioner of Income-tax had...

...:—“The ld. CIT (A) has erred in not directing the defaulter assessee for filing correction statement in respect of filing of wrong section in TDS challan, due to which the demand is still..., the AO observed that the assessee has committed defaults by non-payment of TDS amount deducted and also mentioning wrong section in the challan. Accordingly a show cause notice under section 201(1A...under wrong section instead of section 192B. Therefore, it was requested that the AO be directed to make required corrections and provide credit in the correct TAN and drop the demand against the...

...January 30, 1981 was clearly within his authority and the only error was that he recited a wrong section of the Code of Criminal Procedure. The order dated January 30, 1981 made by the Principal City...conferred under Section 407 of the Code of Criminal Procedure withdrew Sessions Case No. 15 of 1979 from the Sessions Judge, Bangalore and transferred it to the Principal City Civil and Sessions Judge..., purporting to be in exercise of the power vested under Section 409(1) of the Code of Criminal Procedure transferred the case to the Sixth Additional City Civil and Sessions Judge, Bangalore. The...

...opted wrong section code while applying the Form No.10A by selecting the section 80G5(iv) instead of 80G(5)(i). A show cause notice dated 01.02.2024 was issued regarding proposal for rejection of Form...wrong section due to misunderstanding of the provisions and held that the application utility also had not shown any validation errors so that they could file revised application in Form 10G and they...were issued provisional registration instead of giving any notice of wrong section. The Ld.CIT(E) considered the application for registration in Form 10AB and after considering the facts, treated the...

...opted wrong section code while applying the Form No.10A by selecting the section 80G5(iv) instead of 80G(5)(i). A show cause notice dated 01.02.2024 was issued regarding proposal for rejection of Form...wrong section due to misunderstanding of the provisions and held that the application utility also had not shown any validation errors so that they could file revised application in Form 10G and they...were issued provisional registration instead of giving any notice of wrong section. The Ld.CIT(E) considered the application for registration in Form 10AB and after considering the facts, treated the...

...indicating wrong section but only for mentioning the wrong section the merit of the case may not be ignored, therefore, he has submitted that if the revision is pending consideration before the...wrong section, the petition may be declared not maintainable, on that Sri Shukla has stated that it is up to the competent authority to pass a well reasoned and speaking order considering all facts and...discussed the reasons as to why on account of indication of wrong section the revision could not be heard, rather it has been indicated in the revisional order that unless and until the correction of...

...trust, rejected the application filed in Form-10AB by holding that the appellant trust has filed it's application in Form-10AB by selecting wrong section code. 3. Shri... that, the assessee-trust has made the application for registration by quoting wrong section and, therefore, the learned CIT(E) has rightly rejected the...the authorities below. We find that, admittedly, the assessee trust has made an application by quoting a wrong section for registration and according to the assessee, it is a clerical error and...

...discretion to distinguish right from wrong (Section 82). Even a child between seven and twelve who may not have attained sufficient maturity of understanding to entertain a criminal intent (doli incapax...), is presumed to be incapable of committing an offence (Section 83). In several States of India enactments have been passed to treat juvenile offenders or child delinquents differently in the matter...

...respondent are represented. 2Quoting of wrong section per se will not vitiate a notice of demolition. The petitioner is well aware that there is a proceeding of demolition. She was...concluded. He submits that, in view of non-conclusion of hearing, the authority could not have issued the order of demolition. Moreover, the impugned notice contains quotation of wrong...section. Provisions of section 546 of the Kolkata Municipal Corporation Act, 1980 cannot be invoked for the purpose of directing demolition...

... application in wrong section. Accordingly, the application filed by the assessee is treated as non-maintainable and for statistical purpose the application filed by the assessee is...normal registration on the technical ground that the appellant has filed the application in wrong section is bad in law because the appellant out of inadvertence had mentioned another.... CIT(E), Kolkata, ITA No. 667/Kol/2024, order dated 20.08.2024. The Ld. AR argued that the assessee should not be penalised for simply mentioning a wrong section when filing an application...

...there, the mere reference to a wrong section for authority to act, will not vitiate the action taken. (See: L. Hazari Mal Kuthiala v. ITO...applicant has to demonstrate total absence of jurisdiction to proceed on the part of the officer or authority complained against. It is not enough if a wrong section or provision of law is cited in a notice...on the basis of 22 certificates covering a total amount of Rs 50,42,970.34 np. Some of the certificates were issued under Section 46, sub-section (2) of the Indian Income Tax Act of 1922 (hereinafter...

...correction in para 7 of the reply is concerned, the same ought to have been allowed as it is a clerical/typographical mistake in mentioning of a wrong Section would not cause any prejudice to either of...the reply to the application, by mistake in para 7, Section ‘28’ had been erroneously typed whereas it should have been Section ‘27’. The said application has been rejected by the learned trial court...

..., police has recorded wrong section and taking advantage of the same, the private opposite parties were granted bail. He also submits that the investigating officer be directed to insert proper section under...

...for review of the order rejecting the plaint.2. The plaintiff in the instant case has in fact applied for review. Of course a wrong section has been quoted in the application (as...

...for withdrawal of appeals, stating that the appeals were filed by mistake quoting a wrong section for which the Ld.DR has not raised any objection. Accordingly, the appeals filed by the assessee are...

...for withdrawal of appeals, stating that the appeals were filed by mistake quoting a wrong section for which the Ld.DR has not raised any objection. Accordingly, the appeals filed by the assessee are...

...for withdrawal of appeals, stating that the appeals were filed by mistake quoting a wrong section for which the Ld.DR has not raised any objection. Accordingly, the appeals filed by the assessee are...