TMI Blog1987 (11) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... eparately. Order of summoning is also exactly the same. Almost all the points relate to the facts to be gone into by the trial court, except the challenge to authorisation, annexure 'A', attached with the complaint, serving of prior notices and summoning order having been passed in routine fashion without application of mind. So far as authorisation of the complaint, vide annexure 'A' to the comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon oath the complainant and the witnesses but a proviso added thereto gives discretion to the court not to examine the complainant and the witnesses, if a public servant, acting or purporting to act in the discharge of official duties or court, made a complaint. In this case, the Income-tax Officer (complainant) has filed this complaint acting as a public servant in the discharge of his official ..... X X X X Extracts X X X X X X X X Extracts X X X X
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