2002 (11) TMI 10 - SC - Income Tax

Appellant was prosecuted on filing of complaint under the provisions of section 276C (1) and section 277 of ITA and under sections 193, 196 and 420 of IPC - We refrain from expressing any opinion about the effect of those orders on the complaint pending before the Magistrate. That was not the issue before the High Court nor was it before the Magistrate when applications for discharge were filed by the appellant - assessee s appeal dismissed

Summary

The Supreme Court dismissed the appeals of the appellant who was prosecuted under various sections of the Income-tax Act and Indian Penal Code. The appellant's requests for discharge were denied by the Magistrate and High Court. The Court refrained from quashing the proceedings based on subsequent events, stating that any application related to those events should be decided by the Magistrate.