Law:

Section:

Section 279A, read with sections 277 and 278 of the Income-tax Act, 1961, sections 195 and 196 of the Code of Criminal Procedure, 1973 (Cr. PC) and sections 120B, 193 and 196 of the Indian Penal Code, 1860 (IPC) - Offences and prosecution - Certain offences to be non cognizable - Whether even though proceedings before ITO are judicial proceedings under section 193 of IPC and even though these judicial proceedings must be treated as proceedings in any Court for purpose of section 195(1)(b) of Cr. PC, inasmuch as there is no provision in Act declaring Tribunal to be a court, ITO is not Court - Held, yes - Whether offence under section 277 of Act is non-cognizable and consequently consent in writing of State Government or of District Magistrate for launching prosecution is not necessary - Held, yes FACTS The respondent ITO laid a complaint before the Chief Metropolitan Magistrate, against the petitioners under section 195, Cr. PC and section 136 of the Act, alleging offences under section 120B read with sections 193 and 196, IPC, and under sections 277 and 278 of the Act. The petitioner filed a petition in the High Court to quash the proceedings contending that the aforesaid complaint was not legally valid inasmuch as the offences were non-cognizable and in regard to the offence of criminal conspiracy alleged against the petitioners, sanction under section 196(2) of the Cr. PC had not been obtained. HELD Even though the proceedings before the ITO are judicial proceedings under section 193, IPC and even though those judicial proceedings must be treated as proceedings in any Court for the purpose of section 195(1)(b), Cr. PC, yet, after the Cr. PC of 1973 came into effect, the position has been rendered different and inasmuch as in the Act there is no provision declaring the Tribunal to be a Court, the ITO is not a Court. Now under section 196A(2), Cr. PC, 1898, before it was amended by the Code of 1973, no Court shall take cognizance of the offence of criminal conspiracy punishable under section 120B of the IPC, in a case where the object of the conspiracy is to commit any non-cognizable offence, or a cognizable offence not punishable with death, imprisonment for…

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