https://www.taxtmi.com/caselaws?id=196523 Section 195(1)(b) CrPC permits a complaint for offences relating to court proceedings only by the concerned court, its authorised officer, or a court to which appeals ordinarily lie under the substantive statutory scheme; administrative rank alone is insufficient. Applying that principle, the Deputy Director of Income Tax (Investigation) was not competent to lodge the complaint because the Income-tax Act did not make that office the relevant appellate forum, and the complaint was therefore invalid. On territorial jurisdiction, the composite search operations and the alleged false statement had a sufficient nexus with Bhopal, so the Chief Judicial Magistrate, Bhopal could entertain the complaint and take cognizance. The prosecution nevertheless failed because the complaint was instituted by an incompetent authority. 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 Section 195(1)(b) CrPC permits a complaint for offences relating to court proceedings only by the concerned court, its authorised officer, or a court to which appeals ordinarily lie under the substantive statutory scheme; administrative rank alone is insufficient. Applying that principle, the Deputy Director of Income Tax (Investigation) was not competent to lodge the complaint because the Income-tax Act did not make that office the relevant appellate forum, and the complaint was therefore invalid. On territorial jurisdiction, the composite search operations and the alleged false statement had a sufficient nexus with Bhopal, so the Chief Judicial Magistrate, Bhopal could entertain the complaint and take cognizance. The prosecution nevertheless failed because the complaint was instituted by an incompetent authority. Case-Laws Income Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196523