Top Tweets for #Section147

3 days ago

Investigation Wing Report Alone Insufficient to Sustain Section 147 Proceedings; Reassessment Beyond Four Years quashed; Deleted ₹5 Lakh Section 68 Addition: ITAT Mumbai Read More Here- https://t.co/SZAB2LA9U4 #IncomeTax #Section147 #Section68 #Reassessment #AccommodationEntry

scconline_'s tweet photo. Investigation Wing Report Alone Insufficient to Sustain Section 147 Proceedings; Reassessment Beyond Four Years quashed; Deleted ₹5 Lakh Section 68 Addition: ITAT Mumbai

Read More Here- https://t.co/SZAB2LA9U4

#IncomeTax #Section147 #Section68 #Reassessment #AccommodationEntry https://t.co/gC7a6O1USR

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about 2 months ago

@indSupremeCourt #MadrasHighCourt #bharatiyanagariksurakshasanhita #BNSS #Section147 #MaintenanceOrder #india Under the Bharatiya Nagarik Suraksha Sanhita, 2023, Section 147 lays down an important procedural safeguard and enforcement mechanism in matters relating to maintenance, interim maintenance, and litigation expenses. The provision ensures that individuals who have been granted financial support by a competent court are able not only to receive the benefit of such orders but also to enforce them effectively without procedural hurdles. At the outset, the section mandates that a copy of the maintenance order. whether relating to final maintenance, interim maintenance, or expenses of proceedings—shall be provided free of cost. This copy must be furnished to the person in whose favour the order has been made. Where such a person is a minor or otherwise under legal representation, the copy may be given to their guardian. Additionally, it may also be supplied directly to the person who is entitled to receive the maintenance or the awarded expenses. The underlying objective is to remove financial or procedural barriers and to ensure that the beneficiary has immediate and unhindered access to the legal document necessary for enforcement. Beyond ensuring access, Section 147 also provides a broad and flexible enforcement mechanism. It stipulates that a maintenance order is not restricted to the territorial jurisdiction of the court that originally passed it. Instead, it may be enforced by any Magistrate in any place where the person against whom the order is made is found. This provision is particularly significant in addressing practical realities where the liable person may reside in, or move to, a different jurisdiction. By enabling cross-jurisdictional enforcement, the law ensures that maintenance orders remain effective and are not rendered meaningless due to geographical limitations. However, before proceeding with enforcement, the Magistrate must be satisfied on two essential conditions. First, the identity of the parties must be duly established, ensuring that enforcement is directed against the correct individual. Second, the Magistrate must be convinced of the non-payment of the maintenance or expenses due. Only upon being satisfied on these aspects can the Magistrate take appropriate steps to enforce the order. In essence, Section 147 strengthens the practical implementation of maintenance orders by ensuring: Free and easy access to the order for the beneficiary; and Flexible, effective enforcement mechanisms across jurisdictions. This provision reflects the broader objective of the legal framework to protect the rights and welfare of individuals entitled to maintenance, ensuring that judicial relief is not merely declaratory in nature but is capable of real and meaningful enforcement in practice.