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1964 (2) TMI 4 - SC - Income TaxWhether the proceedings before an Income-tax Officer under section 37 of the Indian Income-tax Act, 1922 (XI of 1922) can be said to be a proceeding in any court within the meaning of section 195(1)(b) of the Code of Criminal Procedure? Held that:- We are not prepared to accept the appellant's argument that the Bombay High Court was in error in dismissing his complaint on the ground that the condition precedent prescribed by section 195(1)(b) of the Code of Criminal Procedure had not been complied with as no complaint had been filed by the Income-tax Officer. Appeal dismissed.
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