https://www.taxtmi.com/caselaws?id=37330 Fabrication of false evidence was treated as complete when the forged document was created, so the bar on complaints for offences committed in or in relation to a court proceeding did not apply merely because the document was later intended for judicial use. Prosecution for forgery and using a forged document as genuine was also not barred where only a certified copy, not the forged original, was produced before the Tribunal. Section 479A did not apply because its statutory preconditions were not met, and the absence of a preliminary enquiry did not vitiate the complaint. The conviction and sentences were sustained. en-us Mon, 25 Sep 1978 00:00:00 +0530 Mon, 29 Mar 2010 11:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37330 Fabrication of false evidence was treated as complete when the forged document was created, so the bar on complaints for offences committed in or in relation to a court proceeding did not apply merely because the document was later intended for judicial use. Prosecution for forgery and using a forged document as genuine was also not barred where only a certified copy, not the forged original, was produced before the Tribunal. Section 479A did not apply because its statutory preconditions were not met, and the absence of a preliminary enquiry did not vitiate the complaint. The conviction and sentences were sustained. Case-Laws Income Tax Mon, 25 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37330