K.T.M.S. Mohd. & Anr. vs The Union Of India

Authority: Supreme Court Date: 1992-04-28 Section: 277 Acts: Income Tax Act 1961, Foreign Exchange Regulation Act 1973, Indian Penal Code 1860, Code of Criminal Procedure 1973 Result: Assessee Citation: (1991) 108 CTR (SC) 84 : (1992) 197 ITR 0196 (SC) : (1992) 65 TAXMAN 130 Justices: S. Ratnavel Pandian & M. Fathima Beevi, JJ. Appeal No: Crl Appeal No. 631 of 1990
Whether statements recorded under Section 39 of FERA can be used as basis for prosecution under Section 193 IPC and Section 277 of Income Tax Act for perjury when retracted --- Held No. Whether prosecution for perjury can be initiated under Income Tax Act based on statements recorded under FERA by different authorities --- Held No. Whether conspiracy charges under Section 120-B IPC read with Section 277 IT Act are sustainable when statements were not recorded in judicial proceedings --- Held No.

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