2003 (9) TMI 8 - HC - Income Tax

Offence - The quashing of criminal complaint under section 276AB of the Income-tax Act 1961 is being sought on the ground that the petitioners were not liable to comply with the provisions of section 269UC of the Act and the complainant was also not competent to file the complaint - The petition is disposed of with a direction to the learned trial court to decide within one month the appropriate application which they propose to move

Summary

The High Court of Delhi allowed exemption subject to all just exceptions in the judgment delivered by Justice J. D. Kapoor. The petition seeking quashing of a criminal complaint under section 276AB of the Income-tax Act was disposed of with a direction for the trial court to decide on the appropriate application within one month. Personal appearance of the petitioners was exempted until the application is decided.