2017 (1) TMI 1164 - SC - Income Tax

Offences to direct the registration of F.I.R. and investigation therein - Held that:- The materials in question are not good enough to constitute offences to direct the registration of F.I.R. and investigation therein. The complaint should not be improbable and must show sufficient ground and commission of offence on the basis of which registration of a case can be ordered. The materials in question are not only irrelevant but are also legally inadmissible under Section 34 of the Evidence Act, more so with respect to third parties and considering the explanation which have been made by the Birla Group and Sahara Group, we are of the opinion that it would not be legally justified, safe, just and proper to direct investigation, keeping in view principles laid down in the cases of Bhajan Lal and V.C. Shukla (1990 (11) TMI 386 - SUPREME COURT ).

In view of the materials which have been placed on record and the peculiar facts and circumstances projected in the case, we find that no case is made out to direct the investigation as prayed for.