1977 (4) TMI 6 - HC - Income Tax

Summary

The petition to quash proceedings in C.C. No. 5674 of 1976 was dismissed by the High Court of Madras. The case involves alleged offences under various sections of the Indian Penal Code and the Income-tax Act. The complaint is independent of the assessment order by the Income-tax Department. The court found a prima facie case against the petitioners and ruled that there was no basis to quash the proceedings.