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The High Court of Madras dismissed petitions filed under section 482 of the Code of Criminal Procedure to quash proceedings against Messrs. Raja Corporation and others. Prosecutions initiated under various sections of the Income-tax Act and Indian Penal Code. Mistakes in accounts were found during an Income-tax Act survey. Court rejected arguments related to bona fide mistakes, lack of proper notice, setting aside of assessment order, and penalty proceedings. Petitioners can raise contentions after evidence is presented in trial magistrate court.
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