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1967 (11) TMI 32 - SC - Income TaxWhether section 476, or section 479 A of the Code applies to the instant complaint? Held that:- the proceedings under section 26A before respondent No. 1 must be treated as proceedings in a court for the purposes of section 195(1)(b) of the Code of Criminal Procedure. The Income-tax Officer, however, cannot be treated as a revenue court. Though, therefore, proceedings before the Income-tax Officer are judicial proceedings in a court and section 195(1)(b) applies, neither section 476 nor section 479A of the Code would be applicable. It was, therefore, not incumbent upon respondent No. 1 to follow the procedure laid down in either of these two sections. The first contention of Mr. Gupte, therefore, must fail. As regards second contention, the question raised by him would be one of evidence the appellants can raise it before the Magistrate trying the complaint. We, therefore, decline to go into that question. Appeal dismissed.
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