Supreme Court · 2016 INSC 640 · Decided 31 August 2016
Babita Lila & Another v. Union of India
- Court
- Supreme Court of India
- Citation
- 2016 INSC 640 · [2016] 7 S.C.R. 604
- Case number
- CRIMINAL APPEAL No. 824/2016
- Decided
- 31 August 2016
- Bench
- PINAKI CHANDRA GHOSE, AMITAVA ROY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- IPC Section 191, 193, 200; CrPC; Income Tax Act Section 116, 118, 177to179
Headnote
Code of Criminal Procedure, 197 3: s.195 - Complaint by Deputy Director of IT against appellants-assessee for making false statements during search operations - Maintainability of - Trial court held that sufficient ground was made out against appellants to proceed under !PC - Quashing on the ground that as search operations were undertaken by the LT. Os of Nashik and Dhule, the complaint could not have been lodged by the Deputy Director of IT, Bhopal who was not the appellate authority in terms of s.195(4) - High Court declined to quash complaint - Held: Under IT Act, the
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