Magistrate proceeded to take all evidence for the
prosecution under Section 244(1) Cr.P.C. During that stage CWs
1 and 2 who were ... support of the prosecution. That is obviously why sub-section (2)
of Sec.244 Cr.P.C has authorised the Magistrate to issue
summons
party to the suit is a person coming
under sec.47 of the Code. Section 244(c) of Code of Civil
Procedure, 1882 (for short ... Code") contained a provision
almost similar to Sec.47 of the Code. Section 244 read,
"The following questions shall be determined
by (order
under Section 132B(4) . A comparative study of these two sections would make it clear that, in order to claim interest under Section 244 ... section (1) of Section 132B . It, therefore, follows that the Central Government is not liable to pay interest under Section 244(1A) on the amount
section (2) in Section 214 , whatever may be the interpretation that might be placed on the expression 'regular assessment' contained in Section ... Section 244(1A) . The assessee claimed interest both under Section 132B(4) and Section 244(1A) . The income-tax authorities did not grant interest under
section (2) of Section 245 of
Cr.P.C., according to me, is not a stage before
recording the evidence under Section 244 ... reason sub-
section (2) is incorporated to Section 245 in the
chronological order and that too after prescribing the
procedure under Section 244. Therefore
section (2) of Section 245 of Cr.P.C., according to me, is not a stage
before recording the evidence under Section 244 ... reason sub-section (2) is
incorporated to Section 245 in the chronological order and that too
after prescribing the procedure under Section 244. Therefore
Section 34 I.P.C. Process was issued. Accused
persons/revision petitioners entered appearance and contested
the case. Evidence was taken under Section 244 ... Section 203 Cr.P.C. If a
complaint is not dismissed under Section 203 Cr.P.C, the
Magistrate shall issue process under Section
Section 34 I.P.C. Process was issued. Accused
persons/revision petitioners entered appearance and contested
the case. Evidence was taken under Section 244 ... Section 203 Cr.P.C. If a
complaint is not dismissed under Section 203 Cr.P.C, the
Magistrate shall issue process under Section
prosecution. Section 245 deals with discharge of accused. Under Sub-section (1) upon taking all the evidence referred to in Section 244, if the Magistrate ... Senior counsel is that the evidence contemplated under Section 245 is the evidence recorded under Section 244 and the sworn statement recorded earlier
section (2) in section 214 , whatever may be the interpretation that might be placed on the expression regular assessment contained in section 214 , there ... section 244(1A) . The assessee claimed interest both under section 132B(4) and section 244(1A) . The income-tax authorities did not grant interest under
