https://www.taxtmi.com/caselaws?id=196523 The SC held that the Chief Judicial Magistrate, Bhopal had jurisdiction to entertain a complaint under Sections 191, 193, 200 IPC against assessees who failed to disclose locker details during simultaneous search operations at Bhopal and Aurangabad. The Court ruled that the search operations constituted a single composite expedition with common mission, establishing sufficient nexus with Bhopal where the assessees filed returns. Applying Sections 177-179 CrPC, the Court found that confining jurisdiction solely to Aurangabad would impermissibly truncate the statutory provisions. The appeal succeeded and the impugned proceedings were set aside. en-us Wed, 31 Aug 2016 00:00:00 +0530 Thu, 10 Jul 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196523 The SC held that the Chief Judicial Magistrate, Bhopal had jurisdiction to entertain a complaint under Sections 191, 193, 200 IPC against assessees who failed to disclose locker details during simultaneous search operations at Bhopal and Aurangabad. The Court ruled that the search operations constituted a single composite expedition with common mission, establishing sufficient nexus with Bhopal where the assessees filed returns. Applying Sections 177-179 CrPC, the Court found that confining jurisdiction solely to Aurangabad would impermissibly truncate the statutory provisions. The appeal succeeded and the impugned proceedings were set aside. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196523