https://www.taxtmi.com/caselaws?id=29149 Cognizance of offences under Sections 193, 196 and 120B IPC was barred because the complaint was not made by the income-tax authority before whom the alleged false entries were made, or by the court to which that authority was subordinate, as required by Section 195 CrPC. By contrast, prosecution for offences under Sections 277 and 278 of the Income-tax Act was permissible where the complaint was filed through another officer at the instance of the Commissioner, because the Act authorises prosecution on that basis. The IPC prosecution was quashed, while the Income-tax Act proceedings were allowed to continue. en-us Mon, 24 Jul 1978 00:00:00 +0530 Thu, 11 Mar 2010 11:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29149 Cognizance of offences under Sections 193, 196 and 120B IPC was barred because the complaint was not made by the income-tax authority before whom the alleged false entries were made, or by the court to which that authority was subordinate, as required by Section 195 CrPC. By contrast, prosecution for offences under Sections 277 and 278 of the Income-tax Act was permissible where the complaint was filed through another officer at the instance of the Commissioner, because the Act authorises prosecution on that basis. The IPC prosecution was quashed, while the Income-tax Act proceedings were allowed to continue. Case-Laws Income Tax Mon, 24 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29149