Supreme Court · 1984 INSC 147 · Decided 17 August 1984
P. Jayappan v. S.K. Perumal, First Income-Tax Officer, Tuticorin
- Court
- Supreme Court of India
- Citation
- 1984 INSC 147 · [1985] 1 S.C.R. 536
- Case number
- CRIMINAL APPEAL No. 1923/1984
- Decided
- 17 August 1984
- Bench
- O. CHINNAPPA REDDY, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- IPC Section 193, 196; CrPC Section 482, 309; Income Tax Act Section 276C, 277
Headnote
v. S.K. PERUMAL, FIRST INCOME-TAX OFFICER; TUTICOR!N August 17, 1984 (0. CHJNNAPPA REDDY, A.P. SEN AND E.S. VENKATARAMIAH, JJ.J C Code of Criminal Procedure, 197:1-Section 482-Criminal proceedings laun- D E F G ched against assessre under ~cctions 276C and 277 of Income Tax Act, 1961 for favourable find ng in reasses,(me!lt proceedings-Cr1n1inal proceedings ari no abuse of process of court a.1d cannot be quashed O" srayed bt!fng premature, Codi:: of Cr/Jn{nal Procedurt', 1973-Seclioa 309-'--Discretf"n to adjourn hear­ ing of criminal case n1u1f be PXercised
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