1997 (5) TMI 34 - HC - Income Tax

Summary

The High Court of Patna quashed the order taking cognizance against the petitioner for an offence under section 276B of the Income-tax Act. The court ruled that no sanction under section 197 of the Code of Criminal Procedure was obtained, which was necessary due to the petitioner being a public servant. The petition was allowed, and both orders were quashed.