2004 (4) TMI 32

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..... ank accounts and that no transaction has admittedly taken place with regard to the accounts in respect of which the prohibitory order was subsisting, no offence prima facie can be said to have been made out on the basis of the averments made in the complaint. - The impugned order of cognizance on the basis of the very complaint itself is not sustainable and is quashed. - This court is not concerne .....

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..... petitioner and has directed for issuance of summons against him. Learned senior counsel, Shri P.N. Pandey, appearing on behalf of the petitioner, drew the attention of the court to paras. 4 and 5 of the complaint petition and submitted that the Income-tax Department had issued prohibitory orders not with regard to the account in question of the petitioner but with regard to specified accounts as m .....

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..... ution against the petitioner and the bank authorities. This court is not concerned with the same. In view of the fact that the Income-tax Department had issued prohibitory orders with regard to specified bank accounts and that no transaction has admittedly taken place with regard to the accounts in respect of which the prohibitory order was subsisting, no offence prima facie can be said to have .....

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