1927 (6) TMI 3

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..... acca as cloth merchants and moneylenders. The firm in question were asked by the Income Tax authorities to submit a return of their income for purposes of assessment of Income Tax. A return was filed, but thereafter a notice was served on the firm under the provisions of Section 23(2), Indian Income tax Act, 1922, requiring the production of certain account books for the 1329 and 1330 B.S. The pet .....

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..... ence punishable under Section 196, I.P.C. He was convicted and sentenced to pay a fine of ₹ 500 and to be detained in Court till the rising. The petitioner thereafter moved this Court and obtained the present rule. 2. On behalf of the petitioner Sir Provas Mitter has argued that the petitioner could not be convicted under Section 196, I.P.C., having regard to the provisions of Section 37, I .....

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..... t any proceeding before an income tax officer, Assistant Commissioner or Commissioner under the chapter in which Section 37 finds a place [it may be noted that a proceeding pursuant to a notice under Section 23(2) is a proceeding under the said chapter] would be deemed to be a "judicial proceeding" for the purpose of sustaining convictions under Sections 193 and 228, I.P.C. As we read Se .....

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