1986 (9) TMI 61 - HC - Income Tax

Summary

The High Court of Patna took cognizance of offenses under sections 276C and 277 of the Income-tax Act and section 420 of the Indian Penal Code against the petitioners based on a complaint filed by the Income-tax Officer, Biharsharif. The petitioners had allegedly filed incorrect returns and tried to evade taxes. The court found no legal basis to challenge the order of cognizance and advised the petitioners to raise their points during the charge framing stage. The application was disposed of accordingly.