https://www.taxtmi.com/caselaws?id=27417 Allegations that the petitioners merely introduced persons to a co-accused, without any averment of collusion, conspiracy, mala fides, or participation in making or delivering false returns, accounts, or declarations, did not disclose offences under the Income-tax Act or the Indian Penal Code. The High Court held that the complaint had to stand or fall on its own plain reading, and allegations outside it could not be used to sustain process. As the averments, even if accepted as true, did not make out the alleged offences, continuation of prosecution would be an abuse of process. The process issued against the petitioners was therefore quashed. en-us Thu, 19 Jul 1984 00:00:00 +0530 Fri, 12 Feb 2010 16:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27417 Allegations that the petitioners merely introduced persons to a co-accused, without any averment of collusion, conspiracy, mala fides, or participation in making or delivering false returns, accounts, or declarations, did not disclose offences under the Income-tax Act or the Indian Penal Code. The High Court held that the complaint had to stand or fall on its own plain reading, and allegations outside it could not be used to sustain process. As the averments, even if accepted as true, did not make out the alleged offences, continuation of prosecution would be an abuse of process. The process issued against the petitioners was therefore quashed. Case-Laws Income Tax Thu, 19 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27417