https://www.taxtmi.com/caselaws?id=21703 A complaint filed by a public servant in discharge of official duty should ordinarily be taken up by the Magistrate under the Code of Criminal Procedure rather than sent for police investigation under section 156(3). The text explains that, where the complaint follows an income-tax enquiry and sanction and concerns offences under the Income-tax Act and the Penal Code, a parallel police investigation would duplicate proceedings and risk conflicting findings. The Magistrate should therefore proceed on the complaint itself and continue under section 204 of the Code of Criminal Procedure. en-us Fri, 31 Aug 1984 00:00:00 +0530 Fri, 27 Nov 2009 11:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21703 A complaint filed by a public servant in discharge of official duty should ordinarily be taken up by the Magistrate under the Code of Criminal Procedure rather than sent for police investigation under section 156(3). The text explains that, where the complaint follows an income-tax enquiry and sanction and concerns offences under the Income-tax Act and the Penal Code, a parallel police investigation would duplicate proceedings and risk conflicting findings. The Magistrate should therefore proceed on the complaint itself and continue under section 204 of the Code of Criminal Procedure. Case-Laws Income Tax Fri, 31 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21703