1987 (3) TMI 70 - HC - Income Tax

Summary

The High Court of Punjab and Haryana overturned lower court decisions and sent a case back for fresh proceedings under sections 276C and 277 of the Income-tax Act, 1961. The court found that there was enough evidence to frame charges against at least one of the accused based on statements provided. The case was remanded for further proceedings, allowing the accused to argue their case.