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2014 (3) TMI 1192 - HC - Indian LawsOffence of forgery and misappropriation - HELD THAT:- The stand, which has been taken by the learned counsel appearing for the petitioner that since no file of the Department had been seized by the Income Tax Authority, the question of committing offence of forgery and misappropriation doest not gets attracted. Accordingly, that part of the order dated 16/04/2010, under which cognizance of the offence under Sections 467, 468, 469, 471 and 420 of the Indian Penal Code, has been taken, is hereby set aside. So far the cognizance under Section 13(2) read with Section 13(1) (e) of the Prevention of Corruption Act, is concerned, I need not to make any comment at this stage in view of the submissions made on behalf of the petitioner on earlier occasion that he will not be pressing this issue, rather he will be pressing the same at an appropriate stage. Application disposed off.
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