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of <h1>Court rules complaints filed by Income-tax Officer as incompetent and not maintainable. Lack of jurisdiction affirmed.</h1> The court ruled that the complaints filed by the Income-tax Officer, Special Circle, Ernakulam, were incompetent and not maintainable. Despite the ... Offences And Prosecution, Transfer Of Case Issues:- Maintainability of the complaint before the trial court- Jurisdiction to file the complaint under sections 193 and 196 of the Indian Penal Code- Effect of transfer of cases under the Income-tax Act on criminal proceedingsAnalysis:The judgment involves appeals related to prosecutions under section 277 of the Income-tax Act and sections 193 and 196 of the Indian Penal Code. The complaints were initially filed before the Chief Judicial Magistrate's Court and later renumbered by the Judicial First Class Magistrate's Court. The appeals were filed against the acquittal of accused parties, challenging the maintainability of the complaints before the trial court.The main argument presented was regarding the competency of the complaints filed by the Income-tax Officer, Special Circle, Ernakulam. The defense contended that the complaints should have been filed by the court where the alleged offences were committed or by a subordinate court. It was argued that the complaints were filed by an incompetent person, leading to a lack of maintainability.The prosecution, on the other hand, argued that the cases were transferred to the Income-tax Officer, Special Circle, Ernakulam, by the Commissioner of Income-tax, thereby giving jurisdiction to file the complaints. The legal provisions under the Income-tax Act were cited to support this argument, emphasizing the authority of the Income-tax Officer in such proceedings.The court delved into the provisions of the Income-tax Act, particularly section 136, which deems income-tax authorities as civil courts for certain purposes. The transfer of cases under section 127 of the Income-tax Act was also examined, along with the Explanation provided therein to understand the scope of such transfers.The judgment analyzed the timeline of events, including the transfers of the cases and the locations of the Income-tax Officer, to determine the jurisdictional aspects of the complaints. It was established that the offences alleged were committed before the Income-tax Officer, B-Ward, Alleppey, and not the Income-tax Officer, Special Circle, Ernakulam, who filed the complaints.Ultimately, the court concluded that the complaints filed by the Income-tax Officer, Special Circle, Ernakulam, were incompetent and not maintainable. The transfer of cases did not confer jurisdiction to prosecute the respondents for offences under sections 193 and 196 of the Indian Penal Code. The judgment dismissed the appeals, upholding the lack of maintainability of the complaints before the trial court.
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