https://www.taxtmi.com/caselaws?id=23979 Proceedings before income-tax authorities are treated as judicial proceedings for section 196 IPC, so prosecution for offences under sections 193 and 196 IPC must be initiated by the competent court or superior authority under section 195 CrPC. Where the complaint was filed by an officer not shown to be the relevant superior authority, that part of the prosecution was not maintainable and was quashed. Criminal prosecution under the Income-tax Act, 1961 remains independent of appellate orders and penalty cancellation unless those findings expressly negate the offence. The appellate and penalty orders therefore did not bar trial of the charges under the Income-tax Act. en-us Thu, 22 Jun 1989 00:00:00 +0530 Fri, 15 Jan 2010 15:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23979 Proceedings before income-tax authorities are treated as judicial proceedings for section 196 IPC, so prosecution for offences under sections 193 and 196 IPC must be initiated by the competent court or superior authority under section 195 CrPC. Where the complaint was filed by an officer not shown to be the relevant superior authority, that part of the prosecution was not maintainable and was quashed. Criminal prosecution under the Income-tax Act, 1961 remains independent of appellate orders and penalty cancellation unless those findings expressly negate the offence. The appellate and penalty orders therefore did not bar trial of the charges under the Income-tax Act. Case-Laws Income Tax Thu, 22 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23979