1986 (3) TMI 64 - HC - Income Tax

Summary

The High Court of Punjab and Haryana, in a judgment by Judge K. P. S. Sandhu, quashed a complaint filed against petitioners Jai Gopal and Smt. Suman Mehra under sections 276C and 277 of the Income-tax Act. The court held that the prosecution of the petitioners was misconceived and an abuse of the process of law, citing section 278B of the Income-tax Act. The complaint and proceedings were therefore quashed.