1988 (10) TMI 21 - HC - Income Tax

Summary

The High Court of Gujarat quashed complaints against the petitioners, who were assessees, for allegedly concealing income and claiming a deduction. The court found that there was no dishonest intention or mala fide intention to defraud the Revenue. The court also noted that any mistakes made by the assessee in filing tax returns may not amount to a crime. The complaints were deemed misconceived and an abuse of the court process, so they were quashed.