TMI Blog1990 (5) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... IPC, and sections 276C and 277 of the Income tax Act quashed. Reliance is placed upon the judgment of the Supreme Court in P. Jayappan v. S. K. Perumal, First ITO [1984] 149 ITR 696. The above decision, far from supporting the petitioner, would indicate the principles the Supreme Court has laid down in matters such as this. The Supreme Court has made it clear that no criminal prosecution can be qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings are over.The decisions make it clear that this direction cannot be given by this court at this stage. If, after the conclusion of the trial and before the pronouncement of the judgment, the petitioner feels that he should make such a request to the trial court, he is free to do so and the learned Magistrate will deal with this request according to law. With these observations, this pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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