https://www.taxtmi.com/caselaws?id=49395 Proceedings before an Income-tax Officer were treated as proceedings in a court for the limited purpose of the bar under section 195(1)(b) of the Code of Criminal Procedure, because section 37(4) of the Indian Income-tax Act, 1922 deems such proceedings to be judicial proceedings for sections 193 and 228 of the Penal Code and the statutory scheme required that safeguard. A private complaint for an offence under section 193 IPC was therefore not maintainable without a complaint by the Income-tax Officer. The separate opinion rejected that extension of section 195, but the majority view prevailed and the complaint was barred. en-us Fri, 07 Feb 1964 00:00:00 +0530 Tue, 08 Nov 2016 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49395 Proceedings before an Income-tax Officer were treated as proceedings in a court for the limited purpose of the bar under section 195(1)(b) of the Code of Criminal Procedure, because section 37(4) of the Indian Income-tax Act, 1922 deems such proceedings to be judicial proceedings for sections 193 and 228 of the Penal Code and the statutory scheme required that safeguard. A private complaint for an offence under section 193 IPC was therefore not maintainable without a complaint by the Income-tax Officer. The separate opinion rejected that extension of section 195, but the majority view prevailed and the complaint was barred. Case-Laws Income Tax Fri, 07 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49395