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Issues: Whether a complaint for offences under sections 193 and 196 of the Indian Penal Code could be validly filed by the Income-tax Officer to whom the assessee's case had been transferred, when the alleged false returns and accounts were filed before another Income-tax Officer.
Analysis: Section 136 of the Income-tax Act, 1961 deems income-tax proceedings to be judicial proceedings and the concerned income-tax authority to be a civil court for the purposes of section 195 of the Code of Criminal Procedure, 1973. The complaint contemplated by section 195(1)(b)(i) must therefore be made by the court before which the offence was committed, or by a court to which that court is subordinate. A transfer of the assessee's case under section 127 of the Income-tax Act, 1961 operates only in respect of proceedings under that Act and cannot enlarge the criminal complaint jurisdiction in relation to offences already committed before the original assessing officer. The transferee officer was neither the original court before which the alleged offences occurred nor a superior court competent to file the complaint.
Conclusion: The complaint was incompetent and not maintainable; the challenge to maintainability failed against the assessee and the appeals were dismissed.
Final Conclusion: The decision affirms that a transfer of an income-tax case cannot confer criminal complaint jurisdiction on the transferee officer for offences allegedly committed before a different assessing authority.
Ratio Decidendi: For offences under sections 193 and 196 of the Indian Penal Code, the complaint must be filed by the court before which the offence was committed, or by a court to which it is subordinate; a transfer of the income-tax case does not confer that jurisdiction on the transferee officer.
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