1995 (3) TMI 38 - HC - Income Tax

Summary

The petitioner sought to quash a proceeding in E.O.C.C. No. 115 of 1986 on the file of the Additional Chief Metropolitan Magistrate in Madras, alleging inducement of false statements under the Income-tax Act, 1961. The court dismissed the petition, stating that the matter of inducement and the petitioner's role are factual issues to be decided in trial. Criminal M. P. Nos. 2677 and 2678 of 1993 were also dismissed.