https://www.taxtmi.com/caselaws?id=21511 A complaint was partly unsustainable because the complainant lacked competence to pursue the main offences said to have been committed before Income-tax Officers at Trivandrum and Bombay, though the related conspiracy allegation could still stand where otherwise competent. The absence of a specific summons reference to the Indian Penal Code did not vitiate the proceedings because the accused had received the complaint, which detailed those allegations, and no prejudice was shown. Proceedings for offences under Section 195(1)(b) of the Code were not maintainable because no relevant proceeding was pending before the authority as a court. Prior written consent under Section 196 was not required for the conspiracy-linked allegations. en-us Wed, 28 Jan 1987 00:00:00 +0530 Wed, 25 Nov 2009 10:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21511 A complaint was partly unsustainable because the complainant lacked competence to pursue the main offences said to have been committed before Income-tax Officers at Trivandrum and Bombay, though the related conspiracy allegation could still stand where otherwise competent. The absence of a specific summons reference to the Indian Penal Code did not vitiate the proceedings because the accused had received the complaint, which detailed those allegations, and no prejudice was shown. Proceedings for offences under Section 195(1)(b) of the Code were not maintainable because no relevant proceeding was pending before the authority as a court. Prior written consent under Section 196 was not required for the conspiracy-linked allegations. Case-Laws Income Tax Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21511