1977 (4) TMI 6

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..... trate, Egmore, Madras. C.C. No. 5674 of 1976 has been filed against the first and second petitioners and three other accused, namely, Suresh, Sridhar Rao and Bhaskara Rao, for offences under ss. 120-B, 193 and 196 of the Indian Penal Code, and ss. 277 and 278 of the Income-tax Act, 1961. The complainant alleges that the first petitioner in C.C. No. 5674 of 1916, along with the other petitioners an .....

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..... TO has not examined the other partners who have received sub-commission, that the vouchers had not been verified by the ITO and that the ITO ought to have examined the concerned individuals before passing the order, set aside the assessment order for the year 1971-72, and directed the ITO to redo the assessment afresh according to the true facts of the case ascertained after diligent enquiries. I .....

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..... a Prima facie case against the petitioners herein and, no doubt, it is for the complainant to establish the offences against the petitioners herein, before the Criminal court. As it is, there is no case made out for calling for the records and quashing the proceedings in C.C. No. 5674 of 1976. In these circumstances, this criminal miscellaneous petition is dismissed.
Case laws, Decisions, Jud .....

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