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1973 (8) TMI 10 - HC - Income TaxPenalty was levied for the false statement in return regarding claim for deduction. Criminal complaints were filed by Officer and Commissioner for offences under s. 277 of 1961 Act and other offences under Penal Code - These two petitions under section 561-A, Criminal Procedure Code, have been referred to the Division Bench mainly to consider the question whether the previous decision between the parties in C.W. No. 189-D of 1965 acts as res judicata barring the petitioner from raising in these petitions those contentions which have been already decided against him in the writ petition
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