9911796707
TMI Blog1978 (7) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... s in a firm run in the name and style of M/s. Srinivas Company. A-12 is the accountant of that company. A-1 and A-11 filed their returns of income-tax for the assessment years 1965-66 and 1966-67. For the assessment year 1965-66, the returns were filed by A-1 on July 14, 1966, showing an income of Rs. 14,705.50. That was for the year ending September 30, 1964. During that period there were five ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against A-12 under s. 278 of the I.T. Act. The petitioners have now moved this court with petition under s. 482 of the Cr. PC for quashing the proceedings in C.C. No. 208 of 1977 on the file of the Munsif Magistrate, Sangareddy. Mr. Eswara Prasad, the learned advocate appearing on behalf of the petitioners, contends that the complaint has been filed for offences punishable under ss. 193, 196 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e., the ITO, before whom five items of expenditure were not included in the assessment year 1965-66, or some other court to which that court or to which the ITO was subordinate, i.e., the Income-tax Commissioner. Admittedly, the complaint has not been filed by the ITO. On the other hand, the learned advocate for the I.T. Dept. points out that having regard to the provisions of s. 136 of the I.T. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 1965-66, or by the Income-tax Commissioner himself. A complaint filed by another Officer at the instance of the Commissioner cannot come within the ambit of s. 279 of the said Act, so far as the offences punishable under ss. 193, 196 and 120B, IPC, are concerned. Therefore, to this extent, viz., to the extent of offences under ss. 193, 196 and 120B, IPC, since the complaint has not been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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