TMI Blog1927 (6) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ion were asked by the Income Tax authorities to submit a return of their income for purposes of assessment of Income Tax. A return was filed, but thereafter a notice was served on the firm under the provisions of Section 23(2), Indian Income tax Act, 1922, requiring the production of certain account books for the 1329 and 1330 B.S. The petitioner before us as stated above is a member of the firm b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and sentenced to pay a fine of ₹ 500 and to be detained in Court till the rising. The petitioner thereafter moved this Court and obtained the present rule. 2. On behalf of the petitioner Sir Provas Mitter has argued that the petitioner could not be convicted under Section 196, I.P.C., having regard to the provisions of Section 37, Indian Income Tax Act. Section 37 of the Act runs as follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner or Commissioner under the chapter in which Section 37 finds a place [it may be noted that a proceeding pursuant to a notice under Section 23(2) is a proceeding under the said chapter] would be deemed to be a judicial proceeding for the purpose of sustaining convictions under Sections 193 and 228, I.P.C. As we read Section 37, it seems to us to be clear that the legislature has, for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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