1990 (5) TMI 33

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....oners seek to have the prosecution for offences under sections 193 and 196, IPC, and sections 276C and 277 of the Income tax Act quashed. Reliance is placed upon the judgment of the Supreme Court in P. Jayappan v. S. K. Perumal, First ITO [1984] 149 ITR 696. The above decision, far from supporting the petitioner, would indicate the principles the Supreme Court has laid down in matters such as this....