Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 483 - HIMACHAL PRADESH HIGH COURTPenalty & Prosecution - Purchases worth Rs 1,55,867 were shown from M/S Khan Packages, on his visit he found the premises of the firm locked. Though, there was no sign board, but expressed his doubt that the said firm might be working in those premises - Held That:- law involving imprisonment states however strong may be the suspicion, but it cannot take the place of proof. Offense and Prosecution - Period of limitation - complaint was filed after more than 3 years - Section 468 of the Code of Criminal Procedure bars the cognizance of the offence inter alia of the category specified in subsection (2) after the expiry of period of limitation. Subsection (2)(c) provides that the period of limitation shall be three years if the offence is punishable with imprisonment for a term exceeding one year but not exceeding three years. - Since 3 years has passed extended period of limitation cannot be applied.
|