1989 (4) TMI 7 - HC - Income Tax

Summary

The High Court of Madras dismissed four petitions filed under section 482 of the Criminal Procedure Code to quash proceedings in C.C. Nos. 153 and 156 of 1985. The petitioner was charged with offenses under sections 193, 196, and 420 of the Indian Penal Code, and sections 276C(1) and 277 of the Income-tax Act, 1961. The court held that the prosecution was not premature, and the petitioner could seek a stay of proceedings until the disposal of appeals by the Commissioner of Income-tax. The issue of limitation on prosecution was not raised earlier and should be addressed in the trial court.