https://www.taxtmi.com/caselaws?id=25195 The court ruled in favor of the petitioner, a surgeon, in a case challenging the summons and petition of complaint under section 277 of the Income-tax Act, 1961. The court found that the prosecution initiated by the Income-tax Officer was unwarranted and based on personal vendetta, leading to the quashing of the petition of complaint and summons. The court emphasized the lack of jurisdiction and non-existent material as grounds for its decision, ultimately making the rule absolute to dismiss the criminal proceedings. en-us Fri, 19 Feb 1988 00:00:00 +0530 Wed, 27 Jan 2010 11:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25195 The court ruled in favor of the petitioner, a surgeon, in a case challenging the summons and petition of complaint under section 277 of the Income-tax Act, 1961. The court found that the prosecution initiated by the Income-tax Officer was unwarranted and based on personal vendetta, leading to the quashing of the petition of complaint and summons. The court emphasized the lack of jurisdiction and non-existent material as grounds for its decision, ultimately making the rule absolute to dismiss the criminal proceedings. Case-Laws Income Tax Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25195