https://www.taxtmi.com/caselaws?id=26388 Section 136 of the Income-tax Act deems income-tax proceedings to be judicial proceedings for section 195 CrPC, so a complaint for offences under sections 193 and 196 IPC must be made by the court before which the offence was committed, or by a court to which it is subordinate. A transfer of the assessee's case under section 127 does not extend criminal complaint jurisdiction to the transferee Income-tax Officer for alleged false returns and accounts filed before another officer. The complaint was therefore incompetent and not maintainable. en-us Tue, 08 Jul 1986 00:00:00 +0530 Thu, 04 Feb 2010 16:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26388 Section 136 of the Income-tax Act deems income-tax proceedings to be judicial proceedings for section 195 CrPC, so a complaint for offences under sections 193 and 196 IPC must be made by the court before which the offence was committed, or by a court to which it is subordinate. A transfer of the assessee's case under section 127 does not extend criminal complaint jurisdiction to the transferee Income-tax Officer for alleged false returns and accounts filed before another officer. The complaint was therefore incompetent and not maintainable. Case-Laws Income Tax Tue, 08 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26388