Court denies petition to quash false statement inducement allegations under Income-tax Act

The court dismissed the petitioner's request to quash a proceeding alleging inducement of false statements under the Income-tax Act, 1961, stating that such matters are factual issues to be determined at trial. Criminal M. P. Nos. 2677 and 2678 of 1993 were also dismissed.

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The petitioner sought to quash a proceeding in E.O.C.C. No. 115 of 1986 on the file of the Additional Chief Metropolitan Magistrate in Madras, alleging inducement of false statements under the Income-tax Act, 1961. The court dismissed the petition, stating that the matter of inducement and the petitioner's role are factual issues to be decided in trial. Criminal M. P. Nos. 2677 and 2678 of 1993 were also dismissed.

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