1984 (8) TMI 4 - HC - Income Tax

Summary

The High Court of Madras allowed the petition under section 482 of the Code of Criminal Procedure, setting aside the order of the Chief Judicial Magistrate to forward a complaint to the police for investigation. The complaint, filed by the Inspecting Assistant Commissioner of Income-tax, should proceed under section 204 of the Code of Criminal Procedure, not section 156(3). The court directed the Chief Judicial Magistrate to proceed with the complaint accordingly.