1990 (12) TMI 20

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1986, 1259 of 1986, 1260 of 1986, 1261 of 1986, 1262 of 1986 and 1257 of 1986 as the same legal controversy is involved in all these petitions. In all these petitions, the accused-petitioners seek quashment of the proceedings on a complaint instituted by the Income-tax Department against them for offences under sections 276, 277, etc., of the Income-tax Act, 1961, as well as the orders of the tria .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts and circumstances of the case while passing the appropriate order. The trial court in all these cases had passed similar orders, which read as under : "Complaint has been presented today. It be registered. Accused be summoned by bailable warrants in the sum of Rs. 3,000 for February 5, 1986. So far as the application for exemption from personal appearance is concerned, as the complaint has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ances of the case. It appears that the trial court had simply gone through the application praying for exemption of personal appearance of the complainant and came to the conclusion that "since the complaint has been filed by the Income-tax Officer in his official capacity and the complainant has to attend to duties as Income-tax Officer, the personal appearance of the complainant is dispensed wit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X