https://www.taxtmi.com/caselaws?id=466474 A quashing petition challenging a prosecution under Section 276C(1) of the Income-tax Act was declined because the plea that the seized cash related to another assessment year turned on disputed factual questions, including the link between the seizure, the return filed and the relevant year, which had to be tested at trial. The court also held that the statutory definition of "Commissioner" includes a Principal Director of Income-tax, so that officer was competent to authorise prosecution and the complaint was maintainable. No ground for interference with the criminal proceedings was made out. en-us Mon, 27 Nov 2023 00:00:00 +0530 Mon, 09 Feb 2026 11:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466474 A quashing petition challenging a prosecution under Section 276C(1) of the Income-tax Act was declined because the plea that the seized cash related to another assessment year turned on disputed factual questions, including the link between the seizure, the return filed and the relevant year, which had to be tested at trial. The court also held that the statutory definition of "Commissioner" includes a Principal Director of Income-tax, so that officer was competent to authorise prosecution and the complaint was maintainable. No ground for interference with the criminal proceedings was made out. Case-Laws Income Tax Mon, 27 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466474