https://www.taxtmi.com/caselaws?id=23899 A complaint for a false statement under the Income-tax Act was treated as maintainable where prosecution was instituted at the Commissioner's instance under the statutory bar on prosecution except on such authorisation. On the materials, the petitioner's statement was found to fall within section 277, and the complainant had the necessary authority to lodge the complaint. No want of jurisdiction or legal infirmity was shown, so writ interference with the criminal proceedings was not warranted. en-us Thu, 04 May 1989 00:00:00 +0530 Fri, 15 Jan 2010 11:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23899 A complaint for a false statement under the Income-tax Act was treated as maintainable where prosecution was instituted at the Commissioner's instance under the statutory bar on prosecution except on such authorisation. On the materials, the petitioner's statement was found to fall within section 277, and the complainant had the necessary authority to lodge the complaint. No want of jurisdiction or legal infirmity was shown, so writ interference with the criminal proceedings was not warranted. Case-Laws Income Tax Thu, 04 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23899