https://www.taxtmi.com/caselaws?id=25551 Territorial jurisdiction for complaints under sections 277 and 278 of the Income-tax Act turns on where the offence is committed: a false statement is complete when delivered, and abetment is complete when made. Applying section 177 of the Criminal Procedure Code, the complaint was triable at the place where the false estimates were delivered and the alleged abetment occurred, not where later assessment or penalty proceedings were conducted. The completion of proceedings elsewhere did not shift the place of commission, and convenience could not displace the territorial rule. en-us Wed, 17 Dec 1986 00:00:00 +0530 Fri, 29 Jan 2010 13:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25551 Territorial jurisdiction for complaints under sections 277 and 278 of the Income-tax Act turns on where the offence is committed: a false statement is complete when delivered, and abetment is complete when made. Applying section 177 of the Criminal Procedure Code, the complaint was triable at the place where the false estimates were delivered and the alleged abetment occurred, not where later assessment or penalty proceedings were conducted. The completion of proceedings elsewhere did not shift the place of commission, and convenience could not displace the territorial rule. Case-Laws Income Tax Wed, 17 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25551