Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1978 (9) TMI 30 - HC - Income Tax

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Forgery and false evidence bars do not apply where only a copy is produced and statutory conditions remain unmet. Fabrication of false evidence was treated as complete when the forged document was created, so the bar on complaints for offences committed in or in ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Forgery and false evidence bars do not apply where only a copy is produced and statutory conditions remain unmet.

                              Fabrication of false evidence was treated as complete when the forged document was created, so the bar on complaints for offences committed in or in relation to a court proceeding did not apply merely because the document was later intended for judicial use. Prosecution for forgery and using a forged document as genuine was also not barred where only a certified copy, not the forged original, was produced before the Tribunal. Section 479A did not apply because its statutory preconditions were not met, and the absence of a preliminary enquiry did not vitiate the complaint. The conviction and sentences were sustained.




                              Issues: (i) Whether the complaint for the offence under Section 193 of the Indian Penal Code was barred by Section 195(1)(b) of the Code of Criminal Procedure, 1898; (ii) Whether prosecution for offences under Sections 465 and 471 of the Indian Penal Code was barred by Section 195(1)(c) of the Code of Criminal Procedure, 1898 because only a certified copy of the forged document was produced before the Tribunal; (iii) Whether Section 479A of the Code of Criminal Procedure, 1898 barred the prosecution in the absence of a finding by the Tribunal that prosecution was expedient; (iv) Whether absence of an enquiry under Section 476 of the Code of Criminal Procedure, 1898 vitiated the complaint and whether the sentence called for interference.

                              Issue: Whether the complaint for the offence under Section 193 of the Indian Penal Code was barred by Section 195(1)(b) of the Code of Criminal Procedure, 1898.

                              Analysis: The bar under Section 195(1)(b) applies only where the offence is committed in or in relation to a proceeding in court. Fabrication of a false document intended to be used in judicial proceedings is complete when the fabrication is completed, and it does not become an offence committed in or in relation to a court proceeding merely because the document is later intended for use. Actual use of the document is not an ingredient of Section 193, though such use may attract other provisions.

                              Conclusion: The complaint for the offence under Section 193 was not incompetent and was not barred by Section 195(1)(b).

                              Issue: Whether prosecution for offences under Sections 465 and 471 of the Indian Penal Code was barred by Section 195(1)(c) of the Code of Criminal Procedure, 1898 because only a certified copy of the forged document was produced before the Tribunal.

                              Analysis: Section 195(1)(c) is attracted only when the forged document itself is produced or given in evidence in court. A copy of a forged document stands on a different footing. The legal bar does not extend to prosecution for forgery or for using a forged document as genuine where the original forged document was not produced before the Tribunal, even though a certified copy was used in the proceedings.

                              Conclusion: The prosecution for offences under Sections 465 and 471 was not barred by Section 195(1)(c).

                              Issue: Whether Section 479A of the Code of Criminal Procedure, 1898 barred the prosecution in the absence of a finding by the Tribunal that prosecution was expedient.

                              Analysis: Section 479A is directed to intentional fabrication of false evidence by a witness for use in a judicial proceeding. Where the accused did not appear as a witness and the relevant application before the Tribunal was withdrawn, there was no occasion for the Tribunal to form the requisite opinion or record the statutory finding. The statutory precondition for the bar was therefore absent.

                              Conclusion: Section 479A did not bar the prosecution.

                              Issue: Whether absence of an enquiry under Section 476 of the Code of Criminal Procedure, 1898 vitiated the complaint and whether the sentence called for interference.

                              Analysis: The absence of a preliminary enquiry under Section 476 does not by itself vitiate criminal proceedings, and on the facts no such enquiry was necessary. The sentence was not shown to be excessive in light of the nature of the offences and did not justify interference.

                              Conclusion: No infirmity arose from the absence of an enquiry under Section 476, and the sentence was upheld.

                              Final Conclusion: The conviction and sentences were sustained in revision, and no ground for interference was made out.

                              Ratio Decidendi: Fabrication of false evidence is complete upon creation of the forged document, and the bar under Section 195 of the Code of Criminal Procedure applies only where the forged document itself is produced or given in evidence in court; production of a copy does not attract that bar, and Section 479A applies only within its own statutory preconditions.


                              Full Summary is available for active users!
                              Note: It is a system-generated summary and is for quick reference only.

                              Topics

                              ActsIncome Tax
                              No Records Found