Insufficiency of Sentence: Karnataka HC directs Income Tax Dept to approach Sessions Court u/s 415(3) of BNSS [Read Order]

The Bench noted that On a reading of Section 418 of BNSS it is in ‘pari materia’ with Section 377 of Cr.P.C
Karnataka High Court - Karnataka HC - Income Tax Dept - Sessions Court - BNSS - Section 415(3) of BNSS - TAXSCAN

The Karnataka High Court has rejected the appeals filed by the Income Tax Department under Section 377 of the Cr.P.C. Sub-Section (3) of Section 415 of BNSS permits appeals to the Sessions Court against a Magistrate’s conviction. This rationale applies equally to appeals under Section 418 of BNSS. Additionally, the appeals were filed by the…

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