1983 (10) TMI 33

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.... Criminal Procedure, which could well be one under ss. 397/401 of the aforesaid Code, for quashing a charge under s. 277 of the I.T. Act and s. 193, Indian Penal Code, framed against the petitioner by a Judicial Magistrate, 1st Class, Amritsar. The undisputed facts are these The petitioner, Prem Lata, is a partner in a firm. The firm was an assessee under the I.T. Act for the assessment year....

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....) that during the year 1966, you accused Nos. 1 to 3 filed a false return for the assessment year 1965-66, knowing it to be false before the income-tax authorities and thereby committed an offence punishable under section 277 of the Income-tax Act and within my cognizance. (2) ......... and (3) thirdly, during the same period, you accused Nos. 1 to 3 fabricated false evidence before the income-tax....

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....and as such Prem Lata had to face the charge in the light thereof. Keeping apart whether Prem Lata could come within the ambit of s. 278B, it is worthy of notice that the return pertained to the assessment year 1965-66, but s. 278B was inserted in the I.T. Act with effect from October 1, 1975, by the Taxation Laws (Amendment) Act, 1975. Patently, it cannot have ex post facto application. This is t....