1995 (11) TMI 45

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....praying for a direction directing the respondent herein to forbear from conducting the proceedings in pursuance of his letter Ref. No. C. No. 2093 of 1985-86 TN.V dated August 6, 1985. The writ petitioner filed an affidavit in support of the writ petition. The brief contents of the same are as follows : The petitioner is a registered income-tax practitioner having a lucrative practice. He has b....

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....under section 277 of the Income-tax Act, 1961. The substance of the allegation in brief is that in conspiracy with others, the petitioner had submitted false returns, in respect of certain assessees and obtained refund orders of income-tax payable to the assessees and also procured the issuance of false tax deduction certificates and thereby committed the offence of conspiracy, cheating, personati....

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....atures and the records relating to the said firm were forged and that the returns and statements were filed by the accused-1, N. K. Mohnot, through his clerk, Shri N. Mani, accused-6, before the Income-tax Officer at Villupuram. The first accused, N. K. Mohnot, had represented the firm and has used false documents containing forged signatures to use them in judicial proceedings, viz., before the I....