1992 (1) TMI 59 - HC - Income Tax

Summary

The petition under section 482 of the Criminal Procedure Code sought to quash a pending prosecution for various offenses including those under the Indian Penal Code and the Income-tax Act. The High Court of Madras dismissed the petition, stating that the contentions raised should be addressed during trial as they involve mixed questions of fact and law. The petitioner can raise the arguments before the trial magistrate at the appropriate time.