1990 (12) TMI 20

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.... Petitions Nos. 16 of 1987, 182 of 1987, 1258 of 1986, 1259 of 1986, 1260 of 1986, 1261 of 1986, 1262 of 1986 and 1257 of 1986 as the same legal controversy is involved in all these petitions. In all these petitions, the accused-petitioners seek quashment of the proceedings on a complaint instituted by the Income-tax Department against them for offences under sections 276, 277, etc., of the Income....

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.... the trial court is bound to go into all the facts and circumstances of the case while passing the appropriate order. The trial court in all these cases had passed similar orders, which read as under : "Complaint has been presented today. It be registered. Accused be summoned by bailable warrants in the sum of Rs. 3,000 for February 5, 1986. So far as the application for exemption from personal ....

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....f applying its mind to the facts and circumstances of the case. It appears that the trial court had simply gone through the application praying for exemption of personal appearance of the complainant and came to the conclusion that "since the complaint has been filed by the Income-tax Officer in his official capacity and the complainant has to attend to duties as Income-tax Officer, the personal a....