1990 (6) TMI 7

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..... he records and to quash the proceedings pending against Messrs. Raja Corporation and others in C. C. Nos. 135 to 140 of 1986, on the file of the Judicial First Class Magistrate, Coimbatore, as not maintainable. These prosecutions have been initiated under section 276C, section 276C read with sections 278B, 277, section 277 read with section 278B of the Income-tax Act, 1961, and sections 193, 196 a .....

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..... is a matter of evidence and cannot be gone into at this stage in exercise of the inherent powers. The second contention was that, before survey, proper notice as contemplated under law was not given. This again would relate to the realm of appreciation of evidence and cannot be readily accepted at this stage before material is brought on record and the possible prejudice, if any, caused to the pet .....

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