Balwant Singh & Anr. vs L.C. Bharupal, Income Tax Officer

Whether an Income Tax Officer acting under section 26A of the Income Tax Act 1922 is a 'Court' requiring compliance with sections 476 and 479A of CrPC before filing a complaint for offences under sections 193 and 196 of IPC --- Held No. Whether an ITO who has ceased to hold charge of a district can validly file a complaint under section 195(1)(b) of CrPC --- Held that this is a question of evidence to be decided by the Magistrate.