1990 (12) TMI 20 - HC - Income Tax

Summary

The High Court of Punjab and Haryana disposed of multiple Criminal Writ Petitions seeking quashment of proceedings by the Income-tax Department under sections 276, 277 of the Income-tax Act, 1961. The court found that the trial court had not applied its mind to the facts and circumstances while summoning the accused-petitioners, leading to the quashing of the summoning order. The trial court was directed to pass a fresh order after due application of mind. The accused petitioners can raise their defenses before the trial court. The decision was supported by a previous court ruling in Pran Nath v. Chief Judicial Magistrate.