KOTHARI Vs. N SUBRAMANIAN INCOME TAX OFFICER

JUDGEMENT

(1.) SINCE the issues raised in all these applications are one and the same, a common order is being passed. These applications have been filed by the companies directors and other employees seeking for quashing of the complaints filed against them by the Income-tax Officer, Central Circle, Chennai, for the offences under sections 120B, 193, 196, 420, 511 and 34 of the Indian Penal Code, 1860 and sections 276C , 277 and 278 of the Income-tax Act, 1961, which were taken on file by the trial court in CC. Nos. 2181 to 2187 of 1982.

(2.) THESE complaints were filed on October 20, 1982. The crux of the allegations contained in the complaints in question are as follows :

(3.) SOME of the observations made by various High Courts and the Supreme Court giving various guidelines as given in the judgments cited by learned senior counsel for the petitioners could be summarised as below : The complaint is said to be sustained against the petitioners on the ground that the petitioners made a false statement and prepared false vouchers. When that view of the assessing authority has been set aside by the appellate authority, it would follow that the basis for the complaint vanishes.